How to Issue an Invoice in Spain for Clients from Different Countries

1️⃣ Mandatory Elements of a Spanish Invoice

• Sequential invoice number
• Invoice date
• Seller’s full name or company name and NIF/CIF
• Client’s identification details
• Description of goods or services
• Taxable base (base imponible)
• VAT rate (IVA) applied
• Total amount payable
• Currency used

2️⃣ Invoice to a Client in Spain

For Spanish clients, IVA is generally applied at 21%, unless a reduced rate (10% or 4%) applies.

3️⃣ Invoice to an EU Company (B2B)

If both you and your EU client are registered in the ROI (VIES system), the invoice is issued with 0% IVA under the reverse charge mechanism.

The invoice must include a reference to reverse charge under EU VAT Directive Article 44 and 196.

These transactions must be reported in Modelo 303 and Modelo 349.

4️⃣ Invoice to an EU Private Client (B2C)

For EU private individuals, Spanish IVA generally applies at 21%.

5️⃣ Invoice to Clients Outside the EU

Services provided to clients outside the EU (USA, RUSSIA, UK, Latin America, etc.) are generally not subject to Spanish IVA.

Invoices are issued with 0% IVA and should reference the applicable article of Spanish VAT Law (no sujeto a IVA por reglas de localización).

6️⃣ Currency and Exchange Rates

Invoices may be issued in foreign currency. However, accounting records and VAT declarations must reflect the EUR equivalent using the official exchange rate on the invoice date.

7️⃣ Verifactu and Invoice Finalization

When you create a new invoice, it starts as a draft.

At this stage, the invoice does not yet have a number and is not considered an official document. It can still be freely edited.

Think of it as a working version — nothing is final yet.

Once you finish preparing the invoice and click 'Mark as Final', the system automatically assigns a number and locks the document. ✅

Before you can print or send an invoice, it must be finalized. This is not a limitation of the system — it is a legal requirement in Spain under the Verifactu system.

Think of it like this: until the invoice is finalized, it is just a draft. Drafts can be edited, but they are not yet official documents.

To turn your invoice into a valid, official document, you need to complete at least one of the following steps:

• Mark the invoice as Final✅
• Sign it with your digital certificate📤
• Send it (or queue it) to the Tax Agency (AEAT)

Once one of these actions is completed, the invoice becomes locked and can be safely printed or sent to your client.

Important: after finalization, the invoice cannot be edited. If you need to fix something, you will need to issue a corrective invoice.

8️⃣ Fixing Mistakes (Corrective Invoices) ❌

Made a mistake in an invoice? Don’t worry — you can always correct it.

Even though finalized invoices cannot be edited, this does not mean you are stuck with an error.

Instead of modifying the original invoice, you simply create a corrective invoice "rectificativa".

Think of it like a correction note that officially adjusts or cancels the original invoice, while keeping everything transparent and compliant.

• Fix incorrect amounts or VAT
• Correct customer details
• Cancel an invoice completely if needed

This approach is required by Spanish tax regulations and ensures that all changes are properly tracked.

In short: you cannot edit a finalized invoice, but you can always correct it — safely and legally.

9️⃣ Tax Reporting Obligations

• Modelo 303 – Quarterly VAT return
• Modelo 349 – Intra-community operations
• Modelo 390 – Annual VAT summary
• Modelo 130 – IRPF advance payment (if applicable)