Invoicing
Autónomo invoices: required details, numbering and IVA
Mandatory fields for a full invoice, series and numbering, IVA, IRPF withholding and special wording.
Direct answer
A full invoice needs a sequential number and series, date, tax identity and address for both parties, description, taxable base, rates, tax amounts and the transaction date when different.
Full-invoice checklist
The document must identify both parties and make the calculation reconstructable. Numbering must be sequential within each series.
IVA, withholding and special wording
Spanish IVA and IRPF withholding depend on the operation and parties, not the issuer's preference. Add exemption or reverse-charge wording when required.
Corrections and retention
Corrective invoices use a dedicated series and identify what they change. Never delete an issued invoice; preserve an audit trail to payment.
Frequently asked questions
Can I invoice in Word or Excel?
The document and invoicing system must meet all applicable legal and technical requirements.
Does every invoice include IRPF?
No. Withholding depends on the activity and recipient.
Official sources
General information only, not tax, labour or legal advice. Check your case against current official sources or with a qualified professional.