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The Spanish VAT rules on the layout and information to be provided on invoices generally follow the requirements of the European VAT Directive (2006/112/EC, 2010/45/EU) and its VAT requirements.  In the Canary Islands, a specific tax is applied instead of VAT, called the Canary Island General Indirect Tax (IGIC).

When setting up your remit-to address, your VAT ID must begin with ES, followed by nine digits.

The first and last of these digits can also be a letter. For example:

  • ES123456789
  • ES12345678X
  • ESX23456789
  • ESX2345678X

All tax amounts must include the alternateAmount and alternateCurrency attributes. The alternate currency must be set to EUR. See Providing Amounts in Local Currency for more info.

When adding a tax exempt line or creating a reverse change invoice, add this element to your cXML:

<Description xml:lang="en-US">Line level exemption reason</Description>

Include the <Description> element immediately after <tax-amount>. It's required when the TaxDetails category contains an exemption. See Add Tax Exemption Details to an Invoice for more info.

Invoice content requirements

Invoice Content Field Mandatory/Conditional Comments
Supplier Name Mandatory  
Supplier Address Mandatory  
Supplier VAT ID Mandatory  
Buyer information    
Name Mandatory  
Address Mandatory  
VAT ID Conditional  
Invoice Date Mandatory  
Date of Supply Conditional  
Invoice Number Mandatory  
Delivery Address Recommended  
Tax law reference Conditional A legal reference to the applicable VAT rule must be included on the invoice (i.e. reference to EU VAT Directive or Spanish VAT code) where the invoice is exempt.
Currency Mandatory  
Local Currency Conditional  
Local Currency Tax Conditional Where invoices are issued in a different currency, it is mandatory to include the tax amount in EUR applying the relevant exchange rate.
Original Invoice Number Conditional  
Quantity Mandatory  
Description Mandatory The description/nature of the goods or services
Taxable Amount Mandatory  
VAT Rate Conditional  
VAT Amount Conditional  
Unit Price Mandatory  
Early Payment Discount Conditional  
Early Payment Discount terms Conditional  
Discount Amount Conditional  
Discount terms Conditional  
Reference to the reverse charge mechanism Conditional The Reverse Charge Mechanism shifts the responsibility for the reporting of a VAT transaction from the supplier to the buyer of a good or service.
Cash Accounting Scheme Conditional Under the cash accounting scheme the VAT will become due on payment.
New Means of Transport Conditional Supply of transport vehicles which are considered as a new means of transport
Margin scheme reference Conditional Margin scheme under VAT helps avoid double taxation on a supply of goods which have already been taxed. Under Margin scheme, VAT is calculated on the difference between the value at which the goods are supplied and the price at which the goods are purchased.

Extrinsic fields

The following extrinsics are required to send a compliance-assured Spanish invoice. You may require additional extrinsics specific to your industry or billing situation:

  • ExchangeRate

Other extrinsics may be required based on your specific invoicing scenario. See Adding Extrinsics to Your Invoice for more info.

Example invoices

Article type: Reference
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