Although Spain is currently a non-fiscal country (except in Basque), there are certain rules in relation to the obligation to issue document proof of sale (invoice, as the general terms used in Spain are). It is worth noting that Spain will achieve fiscal independence very soon—in 2024.
In Spain, we can find different terms for fiscal receipts, such as receipts, invoices, tickets, slips, etc.
The main difference between an invoice and a simplified invoice in Spain
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Spain
Author: Kristina Dosen
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Fiscal subject related
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429
Content accuracy validation date:
28.03.2023
Content accuracy validation time:
16:54h
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But, we can say that there are 2 major groups of invoices: invoices and simplified invoices. An invoice is issued as an official document that is intended to prove and record that a commercial operation has been carried out, which can be the sale of a product or good, or the provision of a service. On the other side, the simplified invoice is issued if the amount of the invoice or receipt does not exceed € 400 (VAT included) or even exceeding € 3,000 for retail, hospitality, gastronomy, hairdressing, or home sales services-also called a ticket, serves as proof of payment or a receipt, and is mostly used in the retail industry. We can also determine that simplified invoices are basically fiscal receipts-used in retail. Certainly, simplified invoices contain less information than regular invoices. We will see how the new fiscalization rules will have an impact in terms of fiscal receipts, invoices, etc.
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