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 and account number or IBAN)
- Your NIF/CIF and the client's for B2B and intra-EU supplies
IVA & reverse charge
The usual Spanish IVA notes read:
- 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 legislated but the obligation has not started. Royal Decree 238/2026 of 25 March 2026 sets the rules: e-invoices in UBL, UN/CEFACT CII, EDIFACT or Facturae, all following EN 16931, with a copy sent to a free public solution run by the AEAT. The obligation starts 12 months after the ministerial order on that public solution takes effect for businesses with turnover above €8 million, and 24 months after for everyone else. That order was still a draft in September 2026; the draft proposes 1 October 2026, which would mean October 2027 and October 2028. Companies must already invoice public administrations electronically through FACe or the relevant regional entry point. Separately, invoicing software must meet the Verifactu requirements from 1 January 2027 for companies that pay Corporate Income Tax and from 1 July 2027 for other businesses.
Invoice Forever can export a structured EN 16931 (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. Royal Decree 238/2026 sets the rules, but the obligation only starts 12 months (turnover above €8 million) or 24 months (everyone else) after a ministerial order on the AEAT's public e-invoicing solution takes effect, and that order had not been published as of September 2026. Companies invoicing public administrations must already use FACe. Confirm timing with the AEAT.