Our accountancy firm in Marbella has the pleasure to lay out for you the requirements of an invoice in Spain.
Self-employed workers and companies can deduct certain amounts from their taxes to the Treasury, regarding the payment of VAT or the Income Tax and Corporate Tax. However, for these deductions to be accepted, the correct invoices must be submitted.
We must distinguish between “ordinary or complete invoices in Spain” in comparison to a “simplified invoice.” These last ones are what we commonly call tickets.
Even if the name “invoice” appears, they are not valid invoices to justify the deduction of the expense since these simplified invoices or tickets only indicate the provider’s data, not the customer’s. If, as a client, we want to deduct that expense, we have to request an official Spanish invoice that meets all of the following formal requirements: