Many freelancers and autónomos in Spain struggle with invoicing - especially at the start. This guide shows exactly how to make a legally valid invoice in Spain as a self-employed person. You’ll learn what to include, what taxes to apply, and how to avoid common fines. We’ve also added tools and templates to save you time.
Making a self‑employed invoice: quick checklist
You must issue an invoice for every service you sell. Even if your client is a friend, or not a business.
Here’s what you need to know:
Your invoice must include specific details (see below).
You can use a Word doc, Excel, or invoicing software.
From July 2027, if you’re an autónomo, your tool must be Verifactu-compatible.
You need to store all your invoices for 4 years, in case Hacienda asks for them.
Legal requirements to issue invoices in Spain
To issue legal invoices as a freelancer in Spain:
You must be officially registered as an autónomo with both Hacienda (tax office) and Social Security.
You need your own invoice numbering system (it can be manual or digital).
You must apply IRPF (personal income tax) on invoices when billing other Spanish businesses or professionals.
This means you’re telling Hacienda: "I did this job, I got paid for it, here’s my tax." The client keeps your invoice for their books, and you keep a copy for yours.
What details must be included on an invoice?
Every self-employed invoice in Spain must include these:
Invoice number: sequential and unique
Date of issue
Your full name, NIF (tax ID), and fiscal address
Client’s name, NIF/CIF, and address
What you sold: brief description of the service
Service date, if it’s different from the invoice date
Subtotal (before tax)
VAT (usually 21% - see next section)
IRPF deduction, if applicable
Total amount due
Payment method and deadline (optional but helpful)
VAT and IRPF on freelance invoices
VAT (IVA):
21% is the general rate.
10% or 0% may apply to certain services (e.g., cultural or medical).
If your client is outside the EU, VAT is 0% (mention article 69 of the VAT Law).
If your client is a business in the EU, VAT is also 0% - but:
Include their EU VAT number.
Add a line: “Inversión del sujeto pasivo (artículo 196 de la Directiva 2006/112/CE).”
IRPF:
Applies when billing Spanish businesses or professionals
Standard: 15%
First 3 years as autónomo? You can apply 7%
You still receive the full amount - the client withholds IRPF and pays it to Hacienda.
How to invoice as self-employed to clients abroad
If your client is in the EU:
Invoice without VAT using the reverse charge rule
You need to be in the ROI (EU Operator Registry)
Add your VIES VAT number and the client’s
If your client is outside the EU:
Use 0% VAT
Add a note like: “Exportación de servicios según artículo 69 de la Ley del IVA”
Making an invoice as a freelancer in Spain is simple when you know what to include. Use the right fields. Add VAT or IRPF where needed. Save your records. And don’t wait - from 2027, your invoices must be Verifactu-compliant.
Save yourself time (and tax headaches) by using compliant software like renn.
