Simplified invoices in Spain: when a receipt is enough
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Enter the amount and your activity: the calculator says whether you may issue a simplified invoice or need a full one, and how it is recorded under Verifactu.
Is a simplified invoice allowed?
Yes
Up to €400 incl. VAT you may issue a simplified invoice (RD 1619/2012, art. 4). If a business customer asks, add its tax ID, address and the VAT amount (qualified simplified invoice, art. 7.2).
| General limit | €400 |
| Limit for art. 4.2 activities | €3,000 |
| Verifactu type | F2 |
| B2B e-invoicing | Excluded unless qualified (RD 238/2026, art. 4) |
Simplified invoices are not allowed for intra-EU supplies, distance sales or some reverse-charge transactions (art. 4.4).
Prepared by Radif Partners · Method · Rules read in the BOE and at the AEAT on 25 October 2026
A simplified invoice, factura simplificada, is the legal name for a till receipt in Spain. Article 4 of the Invoicing Regulation allows one when the amount does not exceed 400 euros including VAT, or 3000 euros in a closed list of activities: retail sales, door-to-door and street sales, passenger transport, hospitality and catering, hairdressing and beauty, car parks, sports facilities, dry cleaners, toll motorways and a few more. It is also always allowed for a corrective invoice. It is not allowed for intra-EU supplies or certain reverse-charge transactions. It carries fewer details than a full invoice: number, date, issuer tax ID and name, type of goods or services, VAT rate and total price. If the customer is a business and asks, you must add its tax ID, address and the VAT amount shown separately: this is the qualified simplified invoice, which lets the customer deduct the VAT. Under Verifactu, each receipt issued by software creates its record and carries its QR code. B2B e-invoicing, by contrast, leaves out simplified invoices that are not qualified.
Limits and activities
| Case | Limit incl. VAT | Basis |
|---|---|---|
| Any activity | €400 | RD 1619/2012, art. 4.1.a |
| Retail, hospitality, passenger transport and others in art. 4.2 | €3,000 | RD 1619/2012, art. 4.2 |
| Corrective invoice | No limit | RD 1619/2012, art. 4.1.b |
| Intra-EU supplies and other art. 4.4 cases | Never simplified | RD 1619/2012, art. 4.4 |
The list in article 4.2 is closed and aimed at sales to final consumers: retail sales, street and door-to-door sales, passenger and luggage transport, hospitality and catering, dance halls, hairdressers and beauty salons, sports facilities, photo processing, car parks, film rental, dry cleaning and laundry, and toll motorways. Outside it, the general limit is €400. The Tax Agency may authorise other cases when a sector's practices make it hard to include every detail.
What a receipt must show
Article 7.1 lists the details: number and series, issue date and, if different, the date of the transaction, issuer tax ID and name, the type of goods or services, the VAT rate applied, optionally with the words “IVA incluido”, and the total price. If there are transactions at different rates, the taxable amount of each is shown separately. Corrective receipts identify the corrected invoice. Under Verifactu the receipt adds the QR code with the words “QR tributario:”, and the software records it as a simplified invoice, type F2.
If you correct a receipt, the corrective invoice takes code R5. Try which code fits each case:
Verifactu corrective type
Verifactu corrective type
R1
| Series | Separate series for corrections (art. 15.5) |
| Method | Substitution (S) or differences (I) |
| Deadline to correct | 4 years from the tax point (until 31 December 2028 if it was 31/12) |
Receipts and B2B e-invoicing
Article 4 of Royal Decree 238/2026 excludes article 4 simplified invoices from mandatory e-invoicing, except qualified ones under article 7.2. A bar will keep handing receipts to customers who pay for a coffee; if a self-employed person asks for an invoice with their tax ID to deduct the VAT on a business lunch, that qualified simplified invoice will have to be electronic once the issuer's date arrives. Dates by profile are on e-invoicing for the self-employed.
To check that your receipt is issued correctly, the QR reader reads the code and sends it to the Tax Agency matching page. The details of a full invoice are covered in Spanish invoice requirements, and corrections in the corrective invoice.