Excel invoicing in Spain: free downloadable template
An Excel invoice works. It's legal, quick to set up, and covers most cases until you need more. This guide explains the required fields, the key formulas, and when it makes sense to move to software.
Quick questions
Is an Excel invoice legal? Yes. If the content is correct and you keep sequential numbering, it's valid. Always export to PDF before sending.
Do I need software now? Not yet. But plan the switch before Verifactu affects you: companies from 1 January 2026, autónomos from 1 July 2026.
Should I show the payment method? Optional. Useful for your own records, not a legal requirement.
Excel invoicing: the essentials
Excel invoicing is a spreadsheet with all the legal fields and automatic totals. You build the sheet, fill in the data, export to PDF, and send. The content rules come from RD 1619/2012.
Important: adapt each invoice. Choose the correct VAT rate: 21%, 10%, 4%, or 0% if exempt, intra-EU, or reverse charge applies. Apply IRPF withholding only if you're a Spanish autónomo invoicing services to businesses. Add the legal note if VAT is 0%. Keep sequential numbering with no gaps. Always export to PDF before sending.
2026 notice: Excel does not comply with Verifactu. It cannot generate QR codes, tamper-proof records, or digital signatures. Plan the switch to compliant software.
Set up a clean sheet. Lock the formulas to avoid errors. Duplicate the file for each new invoice.
Left header:
Your business name, NIF or NIE, address, and contact details. Logo is optional.
Right header:
Invoice number with sequential series. Example: 2026-A-001. Issue date.
Client block:
Name or company name, NIF for B2B, address. For B2C simplified invoices below the thresholds, you can reduce the client data.
Line items table:
Description, quantity, unit price, optional discount, VAT rate per line (21%, 10%, 4%, or exempt), taxable base, IRPF withholding if applicable, line total.
Totals:
Subtotal (taxable base), VAT broken down by rate, IRPF as a negative amount, final total.
Good practices:
Protect formula cells. Duplicate the file for each invoice. Export to PDF before sending.
Template and formulas for Excel invoicing
What the template includes:
Fields for issuer and client. Manual numbering with year-based series.
VAT rate dropdown per line: 21%, 10%, 4%.
IRPF toggle: yes or no. 15% default, 7% for new professionals in the first 3 years.
VAT breakdown by rate when you mix rates.
Formulas in plain language:
Row base: quantity x unit price x (1 minus discount).
VAT by rate: sum of bases for that rate x percentage.
IRPF: subtotal x rate. Show as negative.
Total: subtotal + total VAT - IRPF.
Formatting tips:
Currency with two decimal places. Spanish separators (dot for thousands, comma for decimals). Total in bold.
Required fields on an Excel invoice
Full invoice:
Number and series, issue date, issuer and recipient details (name, NIF, address), description of service or product, quantity and price, taxable base, VAT broken down by rate, total. If applicable: negative IRPF, reverse charge note, exemption reference.
Simplified invoice:
Up to €400 including VAT (or €3,000 in certain retail sectors). Number, date, issuer NIF and name, description, VAT rate and total. Client details only if requested.
Numbering:
You can have multiple series if justified. Each series must be continuous, with no gaps or duplicates.
What Excel cannot do:
Generate Facturae XML, digital signatures, QR codes, or Verifactu records. For that you need compliant software.
Verifactu 2026:
Mandatory for companies from 1 January 2026. For autónomos and others, from 1 July 2026. Mandatory B2B e-invoicing rolls out in phases from 2026.
Standard VAT: 21% general, 10% reduced, 4% super-reduced. Books at 4%. Some food and transport at 10%.
Exemptions: if exempt, include the legal reference on the invoice.
IRPF: only on professional services billed to Spanish companies or professionals. 15% standard, 7% for the first 3 years of activity. Not applicable to consumers, non-residents, or product sales.
Intra-EU B2B: VAT at 0% if both parties have a valid VAT number. Add the reverse charge note and file Modelo 349.
Mixed VAT: break down subtotals by rate. The template sums them separately.
Excel vs software: when to switch
Switch when:
You issue more than 15–20 invoices per month.
You have more than 30 active clients per year.
You need Facturae to invoice public sector clients.
Your Verifactu deadline is approaching.
You need automatic numbering or bank reconciliation.
How to migrate: export your records to CSV, import into software, rebuild your series, and send a first e-invoice to a trusted client to test.
Common mistakes and how to avoid them
Duplicate or gapped numbering: use one series per year with a simple register.
Missing client NIF in B2B: mandatory. Add it alongside the name.
IRPF on product sales: IRPF applies to professional services only, not goods.
Single VAT rate on mixed transactions: set VAT per line and break down subtotals by rate.
Conclusion
Excel works to get started. Zero cost, set up in minutes, and legally correct invoices.
For 2026 and beyond, plan for Verifactu and mandatory B2B e-invoicing. Excel won't cover that.
