What goes on this invoice?
Pick your client and service. We tell you the VAT, the withholding, the legal wording and the forms you'll file.
Rules for this invoice
Every Spanish invoice must include
- Invoice number (consecutive series) and date
- Your full name, NIF/NIE and address
- Client's name, tax ID (VAT number for EU businesses) and address
- Description of the service, unit price, tax base
- VAT rate and amount — or the legal reason for no VAT
- IRPF withholding, when applicable
This checker does not issue invoices. Verifactu-compliant invoicing software is legally required for autónomos from 1 July 2027 (RD 1007/2023, amended by RDL 15/2025). The Ministry of Finance announced on 5 October 2026 a postponement to October 2028, not yet published in the BOE.
Questions
Do I need a VAT number to invoice EU businesses?
Yes. To apply the reverse charge you must be registered in the Spanish intra-community operators register (ROI), done with Modelo 036, and your client must have a valid VIES number.
Can I use this to issue invoices?
No — on purpose. This tool checks VAT, withholding and wording. Autónomos who invoice with software will have to use a Verifactu-compliant system — legally from 1 July 2027, although the Ministry of Finance has announced a postponement to October 2028 that is not yet in the BOE — so we recommend certified invoicing software for issuing.
When do I apply 7% instead of 15%?
Professionals can apply 7% in the year they register and the two following years, if they were not professionals in the previous year.