1. Invoice requirements according to the Spanish domestic regulation
1.- Introduction
2- Complete Invoice
3- Simplified Invoice
4- Correcting Invoice
VAT
Invoice requirements according to the Spanish domestic regulation

2. 1- INTRODUCTION Simlified invoice shall NOT be available for:
According to Royal Decree 1618/2012 of November the 30th we
can spot the difference between two different kinds of invoice:
- Simplified invoices
- Complete invoices
The general rule is the complete invoice, but simplified invoices can be issued when the Authorities specifically authorize or when:
The amount does not exceed 400 Euros ( VAT included ) or
When a correcting invoice must be issued.
Whatsoever, also those Companies or entrepreneurs invoicing amounts under Euros ( VAT included ) or correcting invoices can issue simplified invoice,
in the following cases:
- Retail trading
Ambulance services
Sales or services delivered at home
Transport services ( persons and luggage )
Hotel, food services, ballrooms and discos
Hairdressers and beauty centers
Certain telephone services
Use of sport facilities
Parking, Movie rentals
Laundry, Toll highway access
Photography etc..
1- INTRODUCTION
Simlified invoice shall NOT be available for:
EC deliveries and Distance sales
Transactions in which reverse charge rule is applicable, as long ast he supplier is non resident and the client issues the invoice on his behalf.
Transactions located outside the territory where Spanish VAT is applicable when the supplier is established in it:
- And the transaction is located outside the EU
- And the transaction is located in another EU Country as …….long as reverse charge rule is applicable and the client does …….not issue the invoice on behalf of the supplier.

3. 2. SIMPLIFIED INVOICE
Minimum Contents
Simplified invoice: a) Number and, where applicable, series. b) Shipping date. c) Operation date if it is different from shipping date. d) Tax ID and first name and surnames, or name of the issuer. e) Identification of the supplied goods or provided services. f) Tax rate, and optionally also the expression "VAT included" g) Total compensation. h) In amending invoices, the reference to the amended invoice. i) In such case, if the following circumstances concur: - In exempt operations, a reference to the regulation - The reference "invoiced by the recipient" - The reference "taxpayer reversal" - The reference "Special Scheme for Travel Agencies" - The reference "Special Scheme of second-hand goods".

4. 3. COMPLETE INVOICE
Minimum contents
Complete invoice: a) Number and, where applicable, series. The invoices numbering in every series will be correlative.
The issuing will be obligatory, in any case, in series specific to the following invoices:
* The ones issued by the recipients of the operations or by third parties, for each of which there will have to be a different series. * Amending invoices. * Those which are issued by the recipients who have the condition of employer or worker in the administrative and judicial procedures of obligatory execution.
b) Their issuing date.
c) First name and surnames or name of the company in full, both of the one under the obligation of issuing invoice and of the recipient of the operations. ".

5. COMPLETE INVOICE Minimum contentS
d) Tax identification number attributed by the Spanish tax Administration or, when applicable, for another Member State of the European Union, with which the one obliged to issuing the invoice has carried out the operation. Likewise, the consignment of the recipient's Tax Identification Number will be compulsory in the following cases: * When carrying out an exempt intra- Community supply of goods. * When the recipient of the operation is the taxpayer. * That they be operations considered as carried out in the territory of application of the Tax (TAI), and the employer or worker obliged to issue the invoice has to be considered as established in this territory.
e) Address of both the person obliged to issue the invoice and the recipient of the operations. f) Description of the operations, stating all the necessary data for the determination of the taxable base of the Tax and its amount, including the unit price without Tax of these operations, as well as any discount or sale that is not included in said unit price. g) The tax rate or tax rates, when applicable, applied to the operations. h) The tax amount that, where applicable, will be applicable, which will be stated separately.

6. COMPLETE INVOICE Minimum contentS
i) The date on which the operations that are recorded have been carried out or on which, if so, the advance payment has been received, as long as it is a different date to the issuing of the invoice.
j) If the recorded operation is exempt from the Tax, a reference to the corresponding arrangements of Directive 2006/112/EC of 28th November on the VAT common scheme, or to the corresponding precepts of the Tax Law, or indication that the operation is exempt.
What has been arranged in this letter will also be applied when several operations are accounted for in one single invoice and the circumstances that have been indicated refer only to part of them.
k) In deliveries of new means of transport, the date of first start-up and the distance covered or hours of navigation or flight until their delivery. l) If the acquirer or recipient of the delivery or service issued the invoice instead of the supplier or lender, the reference "invoiced by the recipient". m) If the payer of the Tax is the acquirer or the recipient of the operation, the reference "taxpayer reversal". n) If the special scheme of travel agencies is applied, the reference "special scheme for travel agencies". o) If the special scheme of second-hand goods, works of art, antiques and collectibles is applied, the reference "special scheme of second-hand goods", "special scheme of works of art" or "special scheme of antiques and collectibles".

7. 4. CORRECTING INVOICE Correcting invoice: Minimum contents
Credit notes and new invoices are no longer the valid
procedure to correct an invoice which has been issued
In a wrong or non complete way.
Rectification must be issued in a single document with
current date, showing their nature as such and giving
a description of the circumstances necessitating the
amendment.
Details must be given identifying the invoice being
amended and the amendment made, and these must
meet the remaining requirements set forth as
generally mandatory for an invoice.

8. For further information don´t hesitate to contact us directly.
Luis Felipe Tapia Polo
Partner Tax & Legal Dept. Tax Partners
C/ Narciso Serra 14
28007 Madrid
Office: (+34)
Mobile Phone: (+34)