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What additional information should my customer invoice include?

  • Updated

When creating your customer invoices, it is essential to understand and correctly add the required information to ensure their legal compliance. Whether you are a micro-entrepreneur, an SME, or a large company, here are some concepts to guide you on the mandatory and optional information to include in your invoices.

💡 If you want to add information to your invoices but there is no specific field for this purpose, you can use the text areas titled Header (optional) and Additional notes (optional) at the bottom of the page when adding your Products and services. The information entered can be saved and reused for your future invoices.

Mandatory Information

  1. 📝 Supplier Information:
    • Full name and surname or company name
    • Tax Identification Number (NIF) or VAT number
    • Complete address (registered office and place of business if different)
    • For companies: Legal form may be required
  2. 👤 Customer Information:
    • Full name and surname or company name (Mandatory when delivery address differs from billing address)
    • Tax Identification Number (NIF) or VAT number (Required for VAT compliance and customs purposes)
    • Complete address (Specified in Spanish VAT law (Ley del IVA))
  3. 🧾 Invoice Details:
    • Invoice number (sequential series)
    • Issue date
    • Date of operation/service (if different from issue date)
    • Type of invoice (ordinary, simplified, rectifying, etc.)
  4. 🛍️ Product/Service Information:
    • Description of goods or services provided
    • Quantity and unit of measure
    • Unit price (excluding VAT)
    • Any discounts or rebates applied
    • Date of provision of services or delivery of goods (if different from invoice date)
  5. 💰 Financial Information:
    • Tax base (total amount before VAT)
    • VAT rate(s) applied
    • VAT amount (broken down by rate if multiple rates apply)
    • Total amount including VAT
    • Payment method and terms

Additional Requirements for Specific Situations

  • For VAT-exempt operations: Legal reference to the applicable exemption article in Spanish VAT Law (Ley del IVA)
  • For reverse-charge mechanism: Statement "Inversión del sujeto pasivo" (Reverse charge)
  • For intra-EU supplies: Statement "Operación intracomunitaria exenta" (VAT-exempt intra-Community operation)
  • For exports: Statement "Exportación exenta de IVA" (VAT-exempt export)
  • For rectifying invoices: Reference to the original invoice being corrected and reason for correction
  • For special VAT regimes: Appropriate mention of the applicable regime (e.g., "Régimen especial de agencias de viajes")

Basic Numbering Requirements

  1. Sequential Series: Invoices must follow a continuous, sequential numbering system within each series
  2. Series Differentiation: Different series can be established (and are often recommended) for different business activities, fiscal years, or business establishments
  3. Format Flexibility: No specific format is imposed by law, but the system must ensure clear identification and traceability
    • Common formats include: YYYY/XXXX, SERIE-XXXX, etc.
  4. Annual Reset Option: Series can either continue indefinitely or reset at the beginning of each fiscal year

Special Considerations for Spanish Invoices

  1. Simplified Invoices (tickets): For amounts up to €400 (including VAT), simplified invoices with fewer required elements are permitted
  2. Electronic Invoicing: Electronic invoices are fully recognized, provided they meet authenticity, integrity, and legibility requirements
  3. Record Keeping: Invoices must be stored for at least 4 years (general rule) or 6 years (for real estate transactions)
  4. Mandatory e-Invoicing: Since 2015, suppliers to Spanish public administrations must issue electronic invoices. Additionally, Spain is moving toward mandatory B2B e-invoicing
  5. SII System: Large companies and those in the monthly VAT refund register must submit invoice details to tax authorities within 4 days through the SII system
  6. Language Requirements: While not explicitly required to be in Spanish, tax authorities may request a translation of invoices in foreign languages during an audit

Requirements for Invoices in Foreign Currencies

When issuing invoices in a currency other than Euro (EUR) in Spain:

  1. Standard Requirements: All mandatory elements listed above remain required
  2. Specific Requirements for Foreign Currencies:
    • The tax base and the VAT amount must be expressed in Euros
    • The exchange rate applied must be clearly indicated
    • The date of the exchange rate determination must be specified
  3. Conversion Rules:
    • The exchange rate to be used should be the latest selling rate published by the Bank of Spain (Banco de España) or the European Central Bank
    • The conversion date should typically be the date when the tax becomes chargeable
    • The conversion method must be applied consistently and documented

🎉 All good? Take a one final look, click on Create an invoice to issue it, and send it to your client by email or with a public link.

This article is for guidance only and Qonto cannot be held responsible for invoices that do not comply with the regulations. Be sure to check official government websites or contact a chartered accountant or lawyer to verify information specific to your company.