# Simplified invoices in Spain: limits and required details

> Spain's old «ticket»: when you can issue it instead of a full invoice, what it must include, and when your client will ask for the full one.

## 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).

- [How to invoice in Spain](https://www.nyrut.com/en/how-to-invoice-in-spain)
- [Invoice calculator](https://www.nyrut.com/en/invoice-calculator)
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