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Writing a Spanish invoice (includes example)

Writing an invoice, or “factura” for self-employed people in Spain is pretty similar to more or less everywhere else in the world. Here’s what you need to include in your invoice/factura:

  • Information about yourself:
    • Your Name, address and contact details
    • Your NIF (“Número de Identidad Fiscal” – if you’re self-employed, you can use your DNI or NIE)
  • Information about the other party
    • Their business’ name and address
    • Their NIF
  • Work done:
    • “Concepto” – a brief description of the work done (for example, “webpage translation”)
    • Rates and quantities

Taxes to include on your Spanish invoice

  • The total before taxes is known as the “base imponible”
  • You then add IVA (VAT in Spain) to this.
    • IVA is charged at 21% for everyone except those exempt
    • Divide the total before taxes by 100, multiply by 21 and add to the original amount
    • Some products and services pay reduced VAT tax rates (0%, 4% or 10%) – you should check this
  • You then add IRPF (income tax in Spain).
    • For most businesses in the first couple of years, this is 7%.
    • You are not responsible for paying IRPF – the business who is hiring you must do so. This is known as “practicando retenciones” (retaining taxes).
    • Take XX% of the base imponible, and subtract it from the previous amount.
  • The total you’re left with is what the business must pay you.

“Factura” (invoice) template

Some things are clearer with examples. Here’s a template of a Spanish invoice you can use:

Concepto Tarifa Cantidad
Clase de inglés 20€/hora 3 horas

60€
Clase de ruso 20€/hora 2 horas

40€

Base imponible

100€

IVA (21%)

+21€

IRPF (7%)

-7€

Importe total a pagar

114€

 

Of these 114€, you need to hand in 21€ VAT in your trimestral VAT declaration. The business who is paying you has to hand in 7€ when they declare their IRPF. All this has been recorded on your invoice – make sure you also add contact details to the top.

Posted in Tax

Published by Penelope

7 Replies to “Writing a Spanish invoice (includes example)”

  1. Interesting and useful site.
    One wee point about this article: formación (teaching) activities are exempt from IVA.

    I would suggest you date your articles, as things chage a lot in terms of rates in spain – depends one how close the next elections are. For example, IRPF is now (Sep 2015) 15%, with first 3 years at 7%.

    Thanks!

    1. It’s a good point. I do try to include a timestamp with all articles, as well as the “2014” in the footer, but worth mentioning again that the information here may be out of date, especially as it’s been a couple of months since I last wrote. I would recommend anyone reading to always compare and contrast these articles against other information, and to consult a professional if in doubt. Thanks!

  2. Question, is it the same process/format if making the invoice out to an individual rather than a business. I assume I would need individual invoices for each of my students to show to the tax man.

    This site is great by the way

    1. Hey Larry. Glad you like the site! The process for invoicing is a little different – it sounds like you’re a teacher, so probably the article you want is this one. Best of luck setting up your business!

  3. Hi, This is a great site. Question: I am going to rent my house for a tv commercial. It’s a one day shoot and the first time I will do it. The company says I should charge iva 21% and IRPF at -19%. Is this correct? or do I do -7%?

  4. I’ve found the answer to my own question: IRPF is 19% for immovable [properties]. It is different than self-employment services

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