Simplified invoices in Spain

When you can issue one

• When the amount is €400 or less, VAT included.
• Up to €3,000 in retail, hospitality, passenger transport, hairdressers, dry cleaners, car parks and a few other sectors.
• Not for intra-EU supplies or distance sales, and never instead of a full invoice when the client asks for one.

What it must include

• Number (and series, if you use one).
• Date.
• Your name and tax ID (NIF/NIE).
• What you sold.
• The VAT rate and, optionally, «VAT included».
• The total.

Can the client recover the VAT?

Only if they're a business and you add their tax ID, their address and the VAT amount separately. Otherwise they'll need a full invoice, which you're obliged to provide.

This is a guide to help you understand it, not tax advice: check your own case with your accountant (gestoría).