Your supplier has a legal obligation to issue and give you an invoice. Refusing is a sanctionable tax infraction. Without an invoice you cannot deduct VAT or the expense, and you are exposed in an AEAT inspection. For the full context on invoicing for the self-employed, see the main guide.
Do I have the right to ask for an invoice? Yes. If you are self-employed or a company, you have the right to a full invoice. As a consumer, you can demand a simplified invoice and request the full one when you need it.
From what amount is it mandatory to issue an invoice? In B2B there is no minimum. Thresholds only determine the type of document, not whether invoicing is required.
When is an invoice not mandatory? There are exceptions, but if the buyer is a business or needs it for a tax deduction, the seller must always invoice.
Can they force me to pay without an invoice? No. Ask for at least a simplified invoice at the time. In B2B, insist on the full invoice.
Is not giving an invoice a crime? Normally no. It is a tax infraction with fines. It only becomes a crime when the fraud exceeds 120,000 euros.
Refusing to issue an invoice is a sanctionable tax infraction. You have concrete steps to claim it. (More on electronic invoice regulation.)
On self-invoicing: it only works if there was a prior written agreement allowing it. Without that agreement, use the TEA route.
In B2B there is no minimum amount. If the recipient is a business, you must always invoice. Thresholds only determine the type of document.
The exceptions are few, and many disappear as soon as the buyer is a business. The regulations cover:
Important: even if an exception applies, if the recipient is a business or legal entity, or the buyer needs it for a tax deduction, the invoice is mandatory.
No. You have the right to proof of purchase. In B2C, a simplified invoice usually suffices. You can request the full invoice if you need it for warranties or deductions.
Practical impact: without an invoice you cannot deduct VAT and you are unprotected in an audit.
Conclusion: ask for at least a simplified invoice on the spot. In B2B, insist on the full one.
Refusing is a tax infraction, not a crime. Typical penalties:
It only becomes a crime when the tax fraud exceeds 120,000 euros. A simple refusal does not reach that threshold.
An invoice is mandatory in certain cases even with consumers. You must issue one when:
Outside these cases, retail businesses can use simplified invoices within their limits. Consumers always have the right to a receipt for warranties and complaints.
Delivery is part of the obligation. Apply the day 16 rule in B2B: you must send the invoice when you issue it, or at the latest by the 16th of the month following the VAT accrual date. Accrual is when the sale is made or the service is completed. Recapitulative invoices share the same deadline.
Use these articles in your emails and letters:
For penalties, cite the relevant article of the General Tax Law on invoicing infractions. For public entities, remember electronic invoicing through FACe.
Keep a copy of every message and receipt.
Phase 1: friendly email reminder
Subject: Invoice request - [your company] - [date]
Hello, please issue and deliver the invoice for the purchase of [date], for the amount of [amount]. The regulations require issuance and delivery: article 2 (obligation to issue) and article 11 (deadline). Please send it within 5 working days. Best regards, [your name]
Phase 2: formal request by burofax or registered letter
Same request, same legal references. Keep the proof of delivery.
Phase 3: complaint to the AEAT
File a complaint for non-declared invoices or receipts. Attach: contract or order, proof of payment, and the burofax.
Phase 4: claim before the Economic-Administrative Court (TEA)
Open a claim under article 24 of the invoicing regulations. Ask the TEA to order the supplier to issue the invoice within a set period. Attach all evidence.
Advanced B2B option: if the supplier continues to refuse after a favourable TEA ruling, report this to the TEA and the AEAT. Then issue the invoice in the supplier's name as permitted by the ruling.
Simplified invoices have clear limits.
Demand the full invoice when you are a business, need to deduct VAT, exceed the simplified limits, have cross-border transactions, or need the full buyer details.
The numbers interest them. Share them.
Example: 10,000 euros without invoicing equals a base penalty of 200 euros. If classified as serious or repeated, the fine increases.
Do not accept payments without an invoice. Document everything from the first moment and escalate if necessary. Use the day 16 rule in B2B to keep your timeline clean. For the requirements of a valid invoice, see our guide on how to make an invoice. If you need a compliant way to issue and track invoices, try renn's free plan: invoicing aligned with Verifactu, receipt capture from Gmail and WhatsApp, and real-time income and expenses.
