# How to invoice as a freelancer in Spain: required details, VAT and withholding

> What it has to include, when tax is withheld and how the total adds up. So none of them come back.

## What it must include

- A number and, if you use them, a series: consecutive, with no gaps.
- The issue date, and the date of the service if different.
- Your details and your client's: name or company name, tax ID (NIF) and address.
- A description of what you're invoicing.
- The subtotal, the VAT rate and the VAT amount.
- Income tax withholding (IRPF), if it applies.
- The total.
- If the transaction has no VAT (exempt, or reverse charge to an EU business), the note that explains why.

## Income tax withholding

If you provide professional services and invoice a business or another freelancer in Spain, your invoice carries 15% withholding on the subtotal. In the year you start and the two after, you can apply 7%. Private individuals aren't withheld from.

## An example

- **Subtotal**: €1,000.00
- **VAT (21%)**: €210.00
- **IRPF withholding (−15%)**: −€150.00
- **Total to collect**: €1,060.00

VAT is added and withholding is subtracted, both on the subtotal.

## Mistakes that invalidate it

- Skipping or repeating a number. If you make a mistake, you don't delete it: you issue a corrective invoice.
- Missing the client's tax ID or address.
- Withholding from a private individual, or not withholding from a business.
- Charging VAT on a reverse-charge transaction (or not charging it when you should).

## How Nyrut helps

Nyrut numbers invoices for you, with no gaps and a series per issuer. It applies the VAT and withholding that fit where your client is and what you are, issues corrective invoices instead of deleting, and leaves the invoice ready to send by email or link, in your client's language. And with every invoice, your quarter adds itself up.

This is a guide to understand the system, not tax advice: for your specific case, ask your gestor.

- [Modelo 303](https://www.nyrut.com/en/modelo-303)
- [Modelo 130](https://www.nyrut.com/en/modelo-130)
- [Verifactu](https://www.nyrut.com/en/verifactu)
- [Start free](https://www.nyrut.com/app)