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
Views:
544
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.
Other news from Spain
B2B e-Invoicing Updates in Spain
Spain
Author: Nikolina Basić
Spain is advancing B2B electronic invoicing with a public consultation to refine compliance under the "Crea y Crece" law, requiring businesses to use the Universal Business Language (UBL) format and submit a digital invoice copy to the public platform. All B2B transactions, previously voluntary for some, must now comply, with large companies required to adopt e-invoicing one year after the Ministerial Order’s approval and SMEs two years later. . Read more
VIDA regulation adopted—what does that mean for business?
Public
Author: Nikolina Basić
The EU adopted the VAT in the Digital Age (ViDA) package on March 11, 2025, introducing major changes to the VAT system starting January 1, 2027. Key reforms include mandatory digital VAT reporting by 2030, new VAT collection rules for online platforms, and expanded One-Stop Shop (OSS) registration to simplify cross-border compliance. Additional measures, such as mandatory e-invoicing, phasing out... Read more
Fiscalization in Spain: What is event logging?
Spain
Author: Nikolina Basić
Spain's fiscalization system now mandates that all POS-billing systems (SIF) maintain an automated event log to capture and save data in real-time, ensuring compliance. This requirement applies specifically to non-verifiable invoice systems, while the "VERI*FACTU" variant remains exempt. Read more
Slovenia: EU Targets Unsafe E-Commerce Imports with New Measures
Public
Author: Ivana Picajkić
The European Commission is tightening regulations on e-commerce imports to address the surge of unsafe and counterfeit goods, particularly from China, by reforming customs rules and increasing product safety checks. Key measures include removing the duty exemption for low-value parcels, introducing a potential customs fee, establishing priority control areas, and launching an EU-wide product safet... Read more
To which computer systems do the fiscalization regulations apply in Spain?
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
Spain's upcoming fiscalization system will apply specifically to computerized billing systems (SIF) used for issuing invoices and simplified invoices. These regulations, outlined in Royal Decree 1007/2023, will affect businesses required to issue invoices but will not apply to other systems used solely for generating non-fiscal supporting documents. The fiscalization system in Spain is cer... Read more
Fiscalization vs. e-invoicing obligation in Spain
Spain
Author: Nikolina Basić
In Spain, fiscalization (VERIFACTU) and e-invoicing obligations are distinct systems with separate regulations, purposes, and deadlines, yet they are often misunderstood and conflated. The VERIFACTU obligation, governed by Royal Decree 1007/2023, mandates the use of specialized systems to ensure the integrity and traceability of invoices, with potential implementation starting January 2026. Read more
If a company does not use the VeriFactu mode, is it obliged to maintain a system that allows connection with the Spanish Tax administration (AEAT)?
Spain
Author: Nikolina Basić
Companies not using the VeriFactu mode must still ensure their billing systems can connect with the Spanish Tax Administration (AEAT) to comply with fiscalization rules. Let's find out more on this. Read more