Invoicing guide
Invoicing in Spain
VAT — how it works, what an invoice needs, and where the numbers come from.
Data as of 2026-07-19. Sources: sede.agenciatributaria.gob.es (opens in new tab), marosavat.com (opens in new tab), sede.agenciatributaria.gob.es (opens in new tab).
This is general guidance, not tax advice — verify with your tax authority.
The tax regime
Spain taxes most sales under a VAT system (regime type: vat). The document title Ochre prints is “Invoice.”
Tax registration number
The tax registration number for Spain is labelled NIF-IVA on an Ochre invoice.
Format: "ES", then 1 character (a digit or an uppercase letter), then 7 digits, then 1 character (a digit or an uppercase letter).
Registration & thresholds
No general revenue-based VAT registration threshold identified for resident businesses — Spain appears to require registration from first taxable supply (effectively €0). Spain's small-business regimes (régimen simplificado, recargo de equivalencia) are computation/reporting schemes, not registration-exemption thresholds. UNVERIFIED — needs a dedicated AEAT check; amount left unset.
Rates
| Standard (21%) | 21% |
|---|---|
| Reduced (10%) | 10% |
| Super-reduced (4%) | 4% |
| Zero-rated (0%) | 0% |
| Exempt | 0% |
| Out of scope | 0% |
Rates shown above are for Domestic supply; this pack also defines Intra-Community B2B (reverse charge) and Export (outside EU) for cross-border or special-case supplies.
This pack also defines an “Intra-Community B2B (reverse charge)” table — intra-EU B2B supplies can qualify for the reverse charge.
Price display
Ochre's default for Spain is tax-exclusive pricing on a line item.
For consumer-facing (B2C) prices, the displayed price must include tax.
Rounding
Tax is rounded half up, applied once per tax rate on the invoice, to a precision of 0.01.
Mandatory invoice fields
- Seller's tax registration number
- Customer's tax registration number (B2B)
- Sequential invoice number
- Issue date
- Date of supply
- Tax broken down by rate
- Reverse-charge statement (where it applies)
Fiscal year & dates
The fiscal year starts January 1. Dates print in DD/MM/YYYY order.
Currency
EUR (€), shown to 2 decimal places.
E-invoicing
Two regimes. SII (live since 2017): near-real-time XML reporting within 4 days, mandatory for turnover > €6M and REDEME businesses. Verifactu (rolling out from 2026): certified anti-tampering invoicing software (hash-chain + QR) for businesses not on SII; exact 2026 phase-in dates differ by taxpayer type — verify against BOE/AEAT. Ochre v1 is advisory only.