Spain: invoice requirements and VAT rates
Spanish invoices follow art. 6 of the invoicing regulation, which mirrors Article 226. Rates for 2026 are 21 %, 10 % and 4 %, with 0 % for specific operations.
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Rates last checked on 15 October 2026. Main legal basis: Real Decreto 1619/2012 (Reglamento de facturación), art. 6.
Open the invoice generator for Spain
IVA rates
| Rate | Type | Typical use |
|---|---|---|
| 21 % | Standard | |
| 10 % | Reduced | Food in general, housing, hospitality, passenger transport |
| 4 % | Super-reduced | Bread, milk, eggs, fruit, vegetables, books, newspapers |
Fields an invoice must show
The checklist in the generator applies these. Each requirement names its legal basis. Amounts are in EUR by default.
| Field | Basis | When |
|---|---|---|
| Invoice date | RD 1619/2012 art. 6; Directive 2006/112/EC, Art. 226(1) | Always |
| Invoice number | RD 1619/2012 art. 6; Directive 2006/112/EC, Art. 226(2) | Always |
| Seller tax ID | RD 1619/2012 art. 6; Directive 2006/112/EC, Art. 226(3) | Always |
| Customer tax ID | RD 1619/2012 art. 6; Directive 2006/112/EC, Art. 226(4) | When the customer accounts for the tax (reverse charge) |
| Seller name | RD 1619/2012 art. 6; Directive 2006/112/EC, Art. 226(5) | Always |
| Seller address | RD 1619/2012 art. 6; Directive 2006/112/EC, Art. 226(5) | Always |
| Customer name | RD 1619/2012 art. 6; Directive 2006/112/EC, Art. 226(5) | Always |
| Customer address | RD 1619/2012 art. 6; Directive 2006/112/EC, Art. 226(5) | Always |
| Description of every line | RD 1619/2012 art. 6; Directive 2006/112/EC, Art. 226(6) | Always |
| Quantity of every line | RD 1619/2012 art. 6; Directive 2006/112/EC, Art. 226(6) | Always |
| Date of supply | RD 1619/2012 art. 6; Directive 2006/112/EC, Art. 226(7), when it differs from the issue date | Check; depends on the sale |
| Unit price of every line | RD 1619/2012 art. 6; Directive 2006/112/EC, Art. 226(8) | Always |
| Tax rate of every line | RD 1619/2012 art. 6; Directive 2006/112/EC, Art. 226(9) | Always |
| Tax amount | RD 1619/2012 art. 6; Directive 2006/112/EC, Art. 226(10) | Always |
| Reason for exemption | RD 1619/2012 art. 6; Directive 2006/112/EC, Art. 226(11) | When a line is exempt |
| Reverse-charge wording | RD 1619/2012 art. 6; Directive 2006/112/EC, Art. 226(11a) | When the customer accounts for the tax (reverse charge) |
| Total amount | RD 1619/2012 art. 6; Directive 2006/112/EC, Art. 226(8)-(10) | Always |
| Tax amount in local currency | RD 1619/2012 art. 6; Directive 2006/112/EC, Art. 230 | When the invoice is not in EUR |
Identifiers
- NIF / VAT number: for example ESA12345674
- Registro Mercantil data
Good to know
- Mainland Spain and the Balearic Islands use IVA; the Canary Islands (IGIC), Ceuta and Melilla (IPSI) have their own taxes and are not covered by the rates here.
- The 4 % rate applies to bread, milk, eggs, fruit and vegetables, books and newspapers; 10 % to food in general, housing, hospitality and passenger transport.
- Spanish tax authorities publish the rate table by year as a PDF; the 2026 edition is the one cited below.
E-invoicing
Invoices to Spanish public administrations enter through the FACe point. Other Spanish e-invoicing and invoice-software rules change often; check the Agencia Tributaria before relying on any generated document.
Peppol
Scheme 9920 addresses a Spanish VAT number. Peppol BIS 3.0 is accepted by Spanish public bodies that receive through Peppol; others use Facturae.
Draftbill offers the Peppol BIS Billing 3.0 export for Spain. The default address scheme is 9920.