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.
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.
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.
The law requires the same information for every invoice:
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.
A tool avoids math mistakes and keeps your series in order.
Manual invoices still work, but they are easier to get wrong.
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.
Online tools manage this automatically. Paper requires a bit more discipline.
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.
Spain’s new digital control system. It tracks invoice integrity and numbering.
Your invoicing software will do the heavy lifting.
Mandatory electronic invoice for self‑employed in Spain.
A good invoicing tool should:
Word or Excel templates are fine for very low volume. Beyond a few invoices per month, software saves time and avoids errors.
Paper invoices can be mailed, but digital is faster and traceable.
Spain requires you to keep all invoices for 4 years.
renn's electronic invoicing tool handles everything for you, including full Verifactu support, automatic VAT and IRPF calculations, and more for free.
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.
