How to invoice in Spain
A Spanish invoice (factura) carries 21% IVA and your NIF or CIF. B2B e-invoicing is on the way under the “Crea y Crece” law, so this page covers today's requirements and what to prepare for.
| Spain at a glance | Detail |
|---|---|
| Currency | EUR (€) |
| Standard IVA | 21% |
| Tax ID | NIF / CIF |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Announced |
Tax ID format: the NIF/CIF — a letter and digits, e.g. B12345678 for a company.
What Spanish invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and NIF / CIF
- The client's name and address (and their NIF / CIF for reverse-charge or intra-EU supplies)
- A clear description and quantity for each line
- The net amount per IVA rate, the rate(s) applied and the IVA amount
- The total payable, in EUR
- Payment terms, the due date and how to pay (bank name, IBAN/account)
- Your NIF/CIF and the client's for B2B and intra-EU supplies
IVA & reverse charge
For cross-border work, the right wording matters. Invoice Forever offers ready-made Spanish IVA notes such as:
- Intra-Community supply, article 138(1), VAT Directive 2006/112
- Reverse charge — VAT to be accounted for by the recipient (article 196, VAT Directive 2006/112)
E-invoicing in Spain
B2B e-invoicing is now legislated — the Royal Decree implementing “Crea y Crece” was approved in March 2026, with roll-out phased after the pending Ministerial Order: large firms (turnover over €8M) around 2027 and everyone else around 2028. E-invoicing to public administrations via FACe is already required, and separate Verifactu certified-software rules apply from 2027.
Invoice Forever can export a structured EN 16931 / Peppol BIS (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 23 July 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Agencia Tributaria (AEAT) before you rely on it. This page is general guidance, not tax advice.
Payment terms in Spain
Net-30 is typical for Spanish B2B invoices, with 60 days the general legal maximum between businesses under Spain's late-payment rules.
Questions about invoicing in Spain
The standard IVA rate is 21%, with reduced rates of 10% and 4% for specific categories.
The NIF is the Spanish tax identification number; CIF was the older company form. Your tax ID must appear on every factura.
Not yet — it is legislated but awaiting the implementing regulation. Public-sector e-invoicing via FACe is already mandatory. Confirm timing with the AEAT.
Make an invoice for Spain, free.
EUR and 21% IVA already set, on A4 paper. No signup, no watermark.
Make an invoice for Spain