{"id":256790,"date":"2022-12-19T14:02:42","date_gmt":"2022-12-19T13:02:42","guid":{"rendered":"https:\/\/www.easyap.com\/?p=247987"},"modified":"2026-08-17T15:08:15","modified_gmt":"2026-08-17T13:08:15","slug":"estos-son-los-diferentes-tipos-de-facturas-en-espana","status":"publish","type":"post","link":"https:\/\/www.easyap.com\/en\/blog\/estos-son-los-diferentes-tipos-de-facturas-en-espana\/","title":{"rendered":"These are the different types of invoices in Spain"},"content":{"rendered":"

It’s not the first time we’ve discussed this. And, with complete certainty, we can also assure you that it won’t be the last time we talk about the<\/span> types of invoices in Spain.<\/b><\/a> We have been dedicated to invoicing for over two decades and, at times, we take many terms and concepts for granted that perhaps not everyone fully understands or is familiar with. For instance, could you accurately state what types of invoices can currently be issued in our country without errors? What happens if you issue an incorrect one? Or if you wish to send several to the same client? Can all of them be applied to the new digital landscape we are currently operating in?<\/span><\/p>\n

Different Types of Invoices in Spain<\/span><\/h2>\n

We have already defined in<\/span> other blog articles<\/b><\/a> of <\/span>easyap<\/b> what <\/span>an invoice is.<\/b> Nevertheless, to structure this new content, it is worth recalling. Therefore, the <\/span>definition of an invoice<\/b> could be the following:<\/span> <\/span><\/p>\n

\u201cA statement or record detailing the products or services traded in a sale, noting the particulars of the involved parties, as well as the quantity, the total amount, and the taxes applicable to the transaction.\u201d<\/span><\/p>\n

These documents are regulated both in Spain and globally. The primary reason is that <\/span>they directly impact the tax contribution <\/b>of any individual or legal entity. Therefore, certain<\/span> invoicing details that must always be provided<\/b><\/a> in any invoice.<\/span> <\/span><\/p>\n

However, not all invoices are alike, nor do they necessarily contain the same information. In fact, <\/span>based on their functions or formats, we find different types of invoices in Spain.<\/b><\/p>\n

The simplified invoice<\/span><\/h2>\n

The most common and popular invoice in Spain is <\/span>the simplified invoice<\/b>. The concept originates from what is known as <\/span>an ordinary invoice.<\/b>. That is, the one issued for every common purchase and sale transaction and which contains all the necessary legal information.<\/span><\/p>\n

However, the nuance lies in the name itself. In simplified invoices <\/span>the information recorded is less than that included in any ordinary invoice.<\/b> And is it legal? Yes, as the <\/span>Invoicing Regulation<\/b> of 2013 recognizes and includes the term. A term that replaces what we previously called a purchase receipt.<\/span><\/p>\n

Likewise, a simplified invoice is understood to be one that <\/span>is used to deduct a company’s expenses<\/b> and, for this purpose, only includes the issuer’s tax details.<\/b> This means that in a simplified invoice it is not necessary to add the recipient’s tax details.<\/span> <\/span><\/p>\n

On the other hand, <\/span>although it is a type of ordinary invoice, it has several specific differences from it.<\/b> For that matter, simplified invoices, compared to ordinary ones:<\/span><\/p>\n

–<\/span>   <\/span> Does not require recipient’s details.
\n<\/span>–<\/span>   <\/span> Must include the total consideration, including taxes, but it is not necessary to itemize it (in ordinary invoices it is).
\n<\/span>–<\/span>   <\/span> It is not mandatory to include the VAT tax amount.
\n<\/span>–<\/span>   <\/span> They only need to reflect the type of good delivered or service provided, without describing or detailing the operation.<\/span> <\/span><\/p>\n

Regarding their use, in principle <\/span>they can only be used for operations where the amount does not exceed 400 euros, <\/b>VAT included. However, <\/span>there are some exceptions<\/b> in which the amount can reach 3,000 euros.<\/span><\/p>\n

Full Invoice<\/span><\/h2>\n

In turn, within what we have categorized as ordinary invoices, and unlike simplified ones, we have <\/span>full invoices. These are records that detail in depth everything that needs to be registered in a commercial operation.<\/b> Likewise, a full invoice <\/span>will include<\/b> all the points we list below:<\/span><\/p>\n

–<\/span>   <\/span> The issue date.
\n<\/span>–<\/span>   <\/span> The due date.
\n<\/b>–<\/span>   <\/span> The <\/span>series<\/b> or the <\/span>numbering<\/b>, which must be done correlatively.
\n<\/span>–<\/span>   <\/span> The <\/span>legal name of both parties<\/b>. That is, both the issuer’s and the recipient’s. Additionally, it should be accompanied by information such as a phone number or email address.
\n<\/span>–<\/span>   <\/span> The <\/span>Tax ID Number<\/b> of all agents involved in the transaction.
\n<\/span>–<\/span>   <\/span> The <\/span>description<\/b>, which describes what is being traded in the operation.
\n<\/span>–<\/span>   <\/span> The <\/span>net amount of the product or service<\/b>. If there is more than one transaction on the same ordinary invoice, you will need to itemize each one and add the amount of each separately.
\n<\/span>–<\/span>   <\/span> The <\/span>tax liability<\/b>. Normally, this involves applying both VAT and IRPF to the invoice.
\n<\/span>–<\/span>   <\/span> The total amount,<\/b> which will be the sum of the net amount and the tax liability.
\n<\/span>–<\/span>   <\/span> The account number<\/b>. If payment is made by bank transfer or deposit, the issuer must include the account number where they wish to receive payment on the complete invoice.<\/span><\/p>\n

The fact is that with a complete invoice, the document itself will be much more extensive but <\/span>you will be able to use it in any kind of commercial operation<\/b>.<\/span><\/p>\n

Proforma invoices<\/span><\/h2>\n

A third type of invoice in Spain and other countries is known as a <\/span>proforma invoice.<\/b> It functions as a draft<\/b> and are issued so that the buyer knows the details of an operation. They are usually issued before the sale is concluded.<\/span><\/p>\n

Unlike other <\/span>types of invoices<\/b>, <\/span>proforma invoices have no legal, accounting, or tax validity. <\/b>They are not included in the Invoicing Regulation, nor will they be registered in any company’s accounting records or submitted to the<\/span> Tax Agency.<\/b><\/a> <\/span><\/p>\n

However, <\/span>they do have utility for certain cases. <\/b>On the one hand, they assure the buyer that the transaction will take place. On the other hand, it is a document that can serve as a guarantee for undertaking other operations. For example, <\/span>when financing a car or studies<\/b>, there are banks that request and accept a proforma invoice for the vehicle or course to be purchased in order to grant financing.<\/span><\/p>\n

Summary Invoices<\/span> <\/span><\/h2>\n

The <\/span>summary invoices are those that combine several invoices for operations between the same company and customer or supplier.<\/b>However, they can only include operations that have occurred, at most, within one calendar month. They offer agility in the invoicing process, as they simplify the company’s administrative and accounting processes.<\/span><\/p>\n

 <\/span>When talking about summary invoices, it is important <\/span>not to confuse them with another type of invoice in Spain: the recurring invoice.<\/b>The latter is sent to a client who makes regular payments, which always has the same amount and is issued recurrently.<\/span><\/p>\n

Finally, another point must be considered when discussing summary invoices. <\/span>They can replace a group of ordinary and simplified invoices.<\/b>However, for simplified invoices, the sum cannot exceed 3,000 euros, nor are they permitted for every sector.<\/span><\/p>\n

Correction Invoice<\/span><\/h2>\n

The last type of invoice commonly used in Spain is the <\/span>correction invoice<\/b><\/a>.<\/b>They are very useful and necessary <\/span>to correct ordinary ones.<\/b>How or in what situations?:<\/span><\/p>\n

–<\/span>   <\/span> To add <\/span>incomplete information<\/b>.
\n<\/span>–<\/span>   <\/span> To correct some <\/span>erroneous data.<\/b>
\n<\/span>–<\/span>   <\/span> To indicate a <\/span>return<\/b>.
\n<\/span>–<\/span>   <\/span> To indicate a <\/span>cancellation<\/b> of an order.
\n<\/span>–<\/span>   <\/span> Because the <\/span>conditions have been renegotiated<\/b> for the ordinary invoice.
\n<\/span>–<\/span>   <\/span> Because there has been a <\/span>change in tax regulations<\/b>.
\n<\/span>–<\/span>   <\/span> To <\/span>recover the VAT <\/b>from an ordinary invoice already issued but unpaid.<\/span> <\/span><\/p>\n

Correction invoices, therefore, <\/span>are necessary to make any modification or adjustment,<\/b>since by law it is not permitted to modify an ordinary invoice once issued. In turn, they must meet three requirements:<\/span> <\/span><\/p>\n

    \n
  1. They must have <\/span>their own numbering<\/b>, which will be different from that of ordinary invoices.<\/span><\/li>\n
  2. They must <\/span>to indicate which original invoice is being modified<\/b>.<\/span><\/li>\n
  3. You must <\/span>also include the reason and details of the rectification<\/b> being made.<\/span><\/li>\n<\/ol>\n

    At the same time, the issuer must clearly communicate that it is a corrective invoice. Furthermore, <\/span>as many corrective invoices as necessary can be issued<\/b>.<\/span> <\/span><\/p>\n

    Why choose electronic invoicing?<\/span> <\/span><\/h2>\n

    Despite name changes and legal technicalities,<\/span> these types of invoices have always existed in Spain.<\/b><\/a>Any company has had to work with them from day one, even with simplified ones.<\/span> <\/span><\/p>\n

    However, we are currently in a new scenario. Everything is now digital, and so is the process of issuing, receiving, and managing invoices. Likewise, <\/span>electronic invoicing is a reality<\/b> and all these types of invoices in Spain and the rest of the world are already being issued electronically.<\/span> <\/span><\/p>\n

    Why? Because of the advantages offered by the<\/span> technology for accounting and auditing<\/b><\/a> and for advantages like those offered to you by <\/span>companies expert in digital invoicing<\/b> like easyap: <\/span> <\/span><\/p>\n

    –<\/span>   <\/span> Automation of a complex process<\/b> which, when done analogically, takes a lot of time and personnel and material resources.
    \n<\/span>–<\/span>   <\/span> Cost savings<\/b> due to time and team optimization.
    \n<\/span>–<\/span>   <\/span> Improved communication with clients and suppliers<\/b> regarding invoice status.
    \n<\/span>–<\/span>   <\/span> Greater tax and fiscal control<\/b>, as solutions like ours offer connection and communication with<\/span>     programs like SII, SILICIE, or TicketBAI.<\/b><\/a>
    \n–<\/span>   <\/span> Reduction of environmental impact<\/b>, as everything is managed and stored in the cloud, reducing the use of paper and other materials.<\/span><\/p>\n

    Precisely, all these advantages of electronic invoicing are what you can leverage with a solution like ours. Software with which you can also manage other areas of your business that impact your accounting. For example, employee expenses.<\/span> Want to know more? We’ll tell you.<\/b><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

    It’s not the first time we’ve discussed this. And, with complete certainty, we can also assure you that it won’t be the last time we talk about the types of invoices in Spain. We have been dedicated to invoicing for over two decades and, at times, we take many terms and concepts for granted that […]<\/p>\n","protected":false},"author":2,"featured_media":256792,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[269],"tags":[],"class_list":["post-256790","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"\nThese are the different types of invoices in Spain - easyap<\/title>\n<meta name=\"description\" content=\"There are different types of invoices in Spain. 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