If we consider sales documents in Spain, we can differentiate between an invoice and a simplified invoice.
It is important to consider rules for these types of sales documents, especially because of the introduction of a fiscalization system in Spain, also known as Verifactu, which will affect the above-mentioned sales documents.
Difference between an invoice and a simplified invoice in Spain
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
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689
Content accuracy validation date:
14.06.2024
Content accuracy validation time:
09:00h
An invoice is 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 a good or the provision of a service. Also, it contains more details: the breakdown of items and prices by tax base—the applicable percentage, the calculated fee charged, and the total amount; besides, of course, the content of the commercial operation of the sale of a product or provision of a service in a very detailed way; sellers' and buyer’s data—all the data related to the business transition it represents.
For a simplified invoice, it is used if the amount of the invoice, or how we call-receipt it, does not exceed €400 (VAT included) or even exceeds €3,000 for retail, hospitality, gastronomy, hairdressing, or home sales services, also called a ticket, serves as proof of payment. Also, it contains less information about the product; usually, it does not contain data about the customer, but that is also possible.
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