Invoicing in Spain is not complicated once you understand the basics. This guide shows what an online invoice really is, which fields the law requires, how to create one correctly, and when you still can use a paper invoice. You also get a quick view of electronic invoicing and the 2027 changes every freelancer should know.

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FAQ

What counts as an online invoice?
Any invoice made or sent using a digital tool (PDF or invoicing software).

Is a PDF invoice valid?
Yes, as long as it includes all required data.

Do freelancers need electronic invoices?
Only for public administrations. For private companies, the rule starts in 2027.

Are paper invoices still allowed?
Yes. They follow the same rules and numbering.

Is Verifactu active?
No. It starts in 2027.

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What invoice online means in Spain

Creating an invoice “online” simply means you use software instead of handwriting it. For freelancers, this usually means generating a PDF or using a simple invoicing app.

You’ll see three types:

PDF invoice
The everyday format. Easy, legal, and accepted by all clients.

Electronic invoice
A certified invoice used with public administrations and required for B2B from 2027.

Paper invoice
Still valid, but more work: you calculate VAT and IRPF by hand and manage your own numbering.

Online tools make life easier: they calculate taxes, enforce numbering, store invoices, and avoid formatting mistakes.

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Legal requirements (online or paper)

The law requires the same information for every invoice:

• Number and series without gaps
• Your name, NIF, and address
• Client details (and their NIF if they are a business)
• Issue date
• Description of the service
• Base imponible (price before VAT)
• VAT rate or VAT exemption
• IRPF withholding when invoicing Spanish companies
• Total amount

Optional fields like delivery date or project reference are fine but not required.

Most freelancer mistakes happen here: wrong VAT, missing NIF, forgetting IRPF, or mixing series.

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How to issue an invoice step by step

If you use an online tool

1. Add your business info.
2. Add the client details.
3. Describe the service.
4. Set units and price.
5. Choose VAT or mark exemption.
6. Apply IRPF if needed.
7. Generate the PDF and send it.
8. Keep it for 4 years.

A tool avoids math mistakes and keeps your series in order.

If you do it on paper

1. Write the number and series.
2. Add all required fields.
3. Calculate VAT and IRPF manually.
4. Give the client the original and keep a copy.
5. Store it safely for 4 years.

Manual invoices still work, but they are easier to get wrong.

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Invoice formats: paper, PDF, and electronic

Paper
Legal, simple, but slow and easy to miscalculate.

PDF
Fast, clean, and accepted everywhere.

Electronic
Certified invoice. Required for public administrations now, and required for B2B from 2027. Your invoicing software will handle the signature and sending. You only need a digital certificate.

Right now, for daily freelance work, PDF is all you need. You can find more on how to make an invoice.

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Invoice numbering rules

• One continuous series, no gaps
• Separate series allowed for different activities
• You can restart each year
• Never edit or delete an issued invoice
• Fix errors with a corrective invoice (rectificativa)

Online tools manage this automatically. Paper requires a bit more discipline.

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Electronic invoicing obligations (2027)

Today you need electronic invoices only for public administrations.

From 2027, private businesses must also use electronic invoices.
Freelancers must be able to receive them and later issue them.

Verifactu (also 2027)

Spain’s new digital control system. It tracks invoice integrity and numbering.
Your invoicing software will do the heavy lifting.

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Mandatory electronic invoice for self‑employed in Spain

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Digital tools to create invoices online

A good invoicing tool should:

• Calculate VAT and IRPF
• Enforce numbering
• Use correct templates
• Generate PDFs
• Store invoices for 4 years
• Let you send the invoice directly
• Prepare for 2027 e invoicing

Word or Excel templates are fine for very low volume. Beyond a few invoices per month, software saves time and avoids errors.

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How to send invoices online

• Email with the PDF
• WhatsApp with the original PDF
• Direct sharing through your invoicing app
• For electronic invoices: the administration or company portal

Paper invoices can be mailed, but digital is faster and traceable.

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How to store and manage invoices

Spain requires you to keep all invoices for 4 years.

• Paper invoices must be kept in good condition
• PDFs should be stored in folders or cloud storage
• Electronic invoices must be kept in their original signed form
• Never delete an invoice; issue a rectificativa instead

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Common mistakes freelancers make

• Forgetting IRPF
• Applying the wrong VAT rate
• Mixing series
• Not keeping invoices for 4 years
• Losing paper copies
• Using templates missing legal fields
• Editing invoice numbers manually

renn's electronic invoicing tool handles everything for you, including full Verifactu support, automatic VAT and IRPF calculations, and more for free.

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Bottom line

Online invoicing keeps things simple, fast, and compliant.
Paper still works, but it’s easy to get wrong.
With the electronic invoicing rules coming in 2027, using proper software now means fewer mistakes, quicker payments, and smooth tax filing.

If you want, I can now produce the Spanish version, longer SEO-optimized version, or structured Webflow version.