How to invoice in Spain: the freelancer's guide
If you freelance in Spain — or you're about to — invoicing here has its own rulebook: mandatory fields set by law, VAT (IVA) on almost everything, an income-tax retention system that surprises every newcomer, and a major software mandate landing in 2027. Here's the whole picture in plain English.
Step 0: you need to be registered
Before issuing your first invoice you must register with the Spanish tax agency (AEAT) using form 036 (the censo de empresarios), choosing the activity code (IAE) that matches what you do. This is separate from — and in addition to — registering as self-employed (autónomo) with Social Security, which is required when your activity is habitual. If your situation is a genuine one-off, see our companion piece: can you invoice without being autónomo?
What a Spanish invoice must contain
Spain's invoicing regulation (Royal Decree 1619/2012, art. 6) requires every full invoice to include:
- Sequential number (and series) — no gaps allowed.
- Issue date, plus the operation date if different.
- Your details: full name or company name, NIF (tax ID) and address.
- Your client's details: name, NIF and address.
- Description of the goods or services.
- Taxable base, unit prices and any discounts.
- VAT rate and amount, stated separately (21 % standard, 10 % / 4 % reduced, or the legal exemption clause).
The two taxes on your invoice
IVA (VAT): most services carry 21 %. You add it on top, collect it, and pay it to the AEAT quarterly (form 303). Some activities are exempt (healthcare, certain education) — the exemption article must be printed on the invoice.
IRPF retention: here's the one that surprises expats. When a professional freelancer invoices a Spanish company or another freelancer, the invoice shows a 15 % income-tax withholding (7 % in your first three years) that the client subtracts and pays to the tax agency on your behalf. You invoice 1,000 € + 210 € VAT − 150 € IRPF = the client transfers 1,060 €. Invoices to private individuals or foreign clients carry no retention.
Invoicing clients outside Spain
EU business clients with a valid VAT number: no Spanish VAT — the reverse charge applies, you note it on the invoice and file form 349. Non-EU clients: generally outside Spanish VAT scope. Both cases: no IRPF retention. Your local tax obligations remain, so keep everything numbered and archived (4 years minimum, 6 recommended).
Deadlines
Invoices to consumers: issue at the time of the operation. Invoices to businesses: you have until the 16th of the month following the operation. Sending: also by the 16th of the month after issuing.
The big change: VeriFactu (2027)
From January 1, 2027 (companies) and July 1, 2027 (freelancers), invoices must be produced with software that generates tamper-evident, hash-chained records with a QR code, under Royal Decree 1007/2023 — the «VeriFactu» rules. Word templates and Excel will no longer be legal ways to invoice, and using non-compliant software can be fined with up to €50,000 per year. The upside: compliant platforms — FacturaOk among them — handle the hash, the QR and the tax-agency submission automatically, in English too.
FAQ
Do I need a gestor to invoice in Spain?
Not to issue invoices — good software covers the mechanics. Most freelancers do hire a gestor for quarterly filings (forms 303 and 130); platforms like FacturaOk prepare those numbers from your real invoices and expenses.
What VAT rate do I charge as a freelancer?
21 % for most services. Reduced rates (10 %, 4 %) apply to specific goods and services, and some activities (healthcare, certain teaching) are VAT-exempt with the legal clause printed on the invoice.
What is the IRPF retention on Spanish invoices?
A 15 % income-tax withholding (7 % during your first three years) that applies when a professional invoices a Spanish business. The client pays it to the tax agency on your behalf; it's an advance on your income tax, not an extra cost.
Can I keep invoicing with Excel after 2027?
No. From 2027 invoices must come from VeriFactu-compliant software producing hash-chained records and a QR code. Spreadsheets and word processors don't qualify.
Invoice in Spain without learning the rulebook
FacturaOk applies all of this automatically — numbering, VAT, IRPF, VeriFactu — with an interface in English and Spanish. Free plan: 5 invoices a month, forever, no card.
Start freeThis guide is informational and reflects Spanish regulations as of August 9, 2026. For your specific case, a gestor (Spanish accountant) has the final word. FacturaOk is a private platform not affiliated with the AEAT.