Guía paso a paso

Simplified invoices must comply with several requirements:

• Their amount may not exceed €400, VAT included. Including operations that the invoicing regulation approved in RD 1496/2003 up to a value of €3,000, including VAT;
• Number and, if applicable, series;
• Date of issue and the date on which the transaction takes place, being different from the previous one;
• VAT ID of the issuer and receiver;
• Identification of the goods and/or services provided;
• Total payment;
• Tax rate and taxable base;
• In credit notes: reference to the credit note;
• Cash VAT regime: if applied, exempt operations or collection per recipient.

Therefore, invoices are those that do not allow the issue of a simplified invoice.

The differences between the two are:

• In simplified invoices it is not necessary to identify the recipient, on invoices it is necessary;
• In simplified invoices you must identify the good or service provided, while in complete invoices you must give a brief description of the operations carried out;
• In the simplified invoices it is not necessary to include the VAT tax rate, whereas in the complete invoices it must be specified;
• Simplified invoices must include the total value, since the taxable amount, VAT type and VAT rate must be explicitly stated on the invoice;
• In simplified invoices it is not necessary to have an address while in complete invoices they must include both the recipient and the issuer.