Spanish invoice requirements: the details you cannot leave out
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Tick the details your invoice carries: the calculator tells you whether it is complete under the Invoicing Regulation and what Verifactu adds.
Mandatory data present
8 / 8
It has the basic article 6 data. With Verifactu, also add the tax QR code and, where relevant, the VERI*FACTU wording.
| Special wording | Exemption, reverse charge, cash accounting… |
| With Verifactu | Tax QR code (art. 6.5) |
| Retention | For the limitation period (art. 19) |
Summary of article 6.1 of RD 1619/2012; the full text has 16 items (a to p).
Prepared by Radif Partners · Method · Rules read in the BOE and at the AEAT on 25 October 2026
A full invoice in Spain must carry the details listed in article 6.1 of the Invoicing Regulation: a number and, where used, a series, numbered consecutively; the issue date; the full name or company name of both issuer and recipient; the issuer's tax ID and, in most business transactions, the recipient's too; both addresses; a description of the transaction with what is needed to work out the taxable amount, including the unit price before tax and any discounts; the VAT rate or rates applied; the VAT amount shown separately; and the date of the transaction if it differs from the issue date. Depending on the case, special wording is added: a reference to the exemption, “inversión del sujeto pasivo” for reverse charge, “facturación por el destinatario” for self-billing, “régimen especial del criterio de caja” for cash accounting, and the wording for the travel agency and second-hand goods schemes. Only a document with all these details counts as an invoice for VAT deduction. If it is issued by software subject to Verifactu, it also carries a QR code and, when the system sends its records to the Tax Agency, the sentence “Factura verificable en la sede electrónica de la AEAT” or “VERI*FACTU”.
The details in article 6.1
| Letter | Detail | When |
|---|---|---|
| a | Number and series, consecutive | Always; separate series for corrective invoices |
| b | Issue date | Always |
| c | Name of issuer and recipient | Always |
| d | Tax IDs of issuer and recipient | Issuer always; customer in the listed cases |
| e | Addresses of both | Always |
| f | Description, unit price before VAT and discounts | Always |
| g and h | VAT rate and separate VAT amount | Whenever VAT applies |
| i | Date of the transaction | If different from the issue date |
| j to p | Special wording | Exemption, reverse charge, cash accounting and others |
Article 6 of the Invoicing Regulation adds two rules that are often forgotten. First, if an invoice covers exempt and non-exempt transactions, reverse-charge and ordinary transactions, or different VAT rates, the taxable amount of each must be shown separately. Second, only a document that brings together all these details counts as an invoice for the right to deduct. A quote, a delivery note or a pro forma is not one, even if it shows amounts and tax IDs.
What Verifactu adds
Royal Decree 1007/2023 added a paragraph 5 to article 6 for invoices issued with invoicing software: they must carry a graphic representation of part of their content as a QR code, which on an electronic invoice may be replaced by the content it represents. If the system sends all records to the Tax Agency, the invoice also includes the sentence “Factura verificable en la sede electrónica de la AEAT” or “VERI*FACTU”. The QR encodes a URL with the issuer tax ID, number, date and amount, under the AEAT specification. Change the amount and watch the address change:
URL encoded in the QR
URL encoded in the QR
Valid
| URL (test environment) | https://prewww2.aeat.es/wlpl/TIKE-CONT/ValidarQR?nif=89890001K&numserie=12345678%26G33&fecha=01-01-2024&importe=241.4 |
| The & in the number | %26 |
Details that are optional but useful
The regulation allows any other wording. In practice it pays to add the payment method and due date, the bank account, the customer's order reference and, on invoices to public bodies, the routing codes their entry point asks for. For B2B e-invoices, the customer may require extra data if you have agreed on it and they gave it to you before the transaction.
A sample invoice with every detail, in Facturae format, is on the e-invoice example. Receipts follow lighter rules, explained in the simplified invoice, and errors are fixed as described in the corrective invoice. You can try the QR code with the QR generator before your software prints it.