The quick answer: you can issue a simplified invoice when selling to a final consumer and the amount does not exceed 400 euros (VAT (IVA) included), or up to 3,000 euros if you work in retail, hospitality, passenger transport, or other activities covered by the Invoicing Regulations. If the client is a business or self-employed (autónomo) person who needs to reclaim VAT, or if they expressly request it, you must issue a full invoice regardless of the amount.
What is a simplified invoice
The simplified invoice is the legal equivalent of a till receipt. It contains less information than an ordinary invoice and is designed for quick transactions with final consumers. It is not a “second-class” invoice: it has full fiscal validity, but it only allows the recipient to reclaim VAT in very specific cases and with additional requirements.
The mandatory details on a simplified invoice are:
- Number and, where applicable, series.
- Date of issue.
- NIF and name or company name of the issuer.
- Description of the goods or services.
- VAT rate applied and, optionally, the expression “VAT included”.
- Total consideration.
Note what is missing: there is no requirement to include the client’s NIF or name. This is what makes it practical for a bar, a shop, or a taxi, where identifying every customer would be unworkable.
What is a full invoice
The full or ordinary invoice is the standard document. It includes all the details of both the issuer and the recipient, the taxable base broken down separately, the VAT rate and VAT amount shown individually, and, where applicable, the IRPF withholding. It is the only document that allows a business owner or professional client to reclaim input VAT without restriction.
When you can use a simplified invoice and when you cannot
The Invoicing Regulations (Real Decreto 1619/2012) set out two situations in which a simplified invoice may be issued:
- Amount up to 400 euros (VAT included): any business owner or professional may issue one, regardless of the activity.
- Amount up to 3,000 euros (VAT included): only for expressly authorised activities, including retail, hospitality and catering, travel agencies, passenger transport, hairdressing services, and car parks.
There are cases in which you can never issue a simplified invoice, even if the amount is low:
- Intra-Community supplies of goods (sales to businesses in another EU country).
- Transactions where the recipient is a business owner or professional acting as such, except for those in point 2 above provided the client does not request a full invoice.
- When the client expressly asks for a full invoice in order to reclaim VAT.
- Distance sales and certain transactions subject to the reverse charge mechanism.
Summary table: simplified vs. full
| Situation | Simplified | Full |
|---|---|---|
| Sale to final consumer, under 400 € (VAT inc.) | Yes | Yes |
| Retail or hospitality, under 3,000 € (VAT inc.) | Yes | Yes |
| Business client wishing to reclaim VAT | No | Yes |
| Amount over 3,000 € (VAT inc.) | No | Yes |
| Intra-Community supply of goods | No | Yes |
| Client expressly requests a full invoice | No | Yes |
Practical example with figures
Imagine you run a restaurant in Madrid. During the lunchtime service you issue the following three documents:
- Table 1: a family with no business activity, a bill of 68 euros (VAT included). You can issue a simplified invoice without stating the client’s name.
- Table 2: a sales representative who pays for a business lunch of 95 euros (VAT included) and asks for an invoice to reclaim it. You must issue a full invoice with their NIF and name.
- Private event: a company hires you for a cocktail reception at 2,400 euros (VAT included). As you are in hospitality and the amount is below 3,000 euros, you could technically issue a simplified invoice, but the company will ask for the full invoice to reclaim the VAT, so you issue the full one.
The breakdown of the full invoice for that cocktail reception would be as follows:
| Item | Amount |
|---|---|
| Taxable base (VAT 10% hospitality) | 2.181,82 € |
| VAT 10% | 218,18 € |
| Invoice total | 2.400,00 € |
If the restaurant were run by a newly registered self-employed person in their first year of activity, they would apply an IRPF withholding of 7% on the taxable base instead of the standard 15%, provided they are supplying a professional service subject to withholding. In typical hospitality businesses serving final consumers, withholding does not apply, but it does apply to professional services between businesses. If you are unsure whether your activity is subject to withholding, consult your accountant.
Numbering: no gaps and by series
Both simplified and full invoices must follow a consecutive numbering sequence with no gaps within each series. You may have different series — for example, one for counter receipts and another for invoices to businesses — but within each series there must be no gaps. A missing number can raise suspicions during an inspection and lead to penalties.
Kullqi handles this automatically: it assigns the next number within the correct series each time you create a document, so you never need to worry about sequential numbering.
Veri*Factu and simplified invoices
Veri*Factu applies to both full and simplified invoices. Every document you issue will be cryptographically chained to the previous one and will carry a tax QR code that allows the Spanish Tax Agency (AEAT) to verify it. The obligation to use Veri*Factu comes into force in 2028, although many businesses are adopting it earlier to avoid a last-minute rush.
If you use Kullqi, every receipt or invoice you issue already complies with Veri*Factu from day one: the chaining and submission to the AEAT happen automatically, with no configuration required on your part.
Frequently asked questions
Can a final consumer ask me for a full invoice?
Yes. Any recipient may request a full invoice, and you are obliged to issue one if asked. The fact that you are permitted to issue a simplified invoice does not mean you are required to do so: you can always opt for the full invoice instead.
Can a company use a simplified invoice to reclaim VAT?
Generally, no. A company or self-employed person needs a full invoice with their NIF to reclaim input VAT. A simplified invoice only allows deduction in very limited circumstances and subject to additional conditions set out in the regulations. If your client needs to reclaim VAT, always issue the full invoice.
What happens if I issue a simplified invoice when I should have issued a full one?
You would be in breach of your invoicing obligation, which may result in penalties. In addition, your client would be unable to reclaim the VAT on that expense. If you spot the error, you can issue a corrective invoice to replace the incorrect document.
Are card terminal receipts simplified invoices?
Yes, provided they meet the requirements of the Invoicing Regulations. A till receipt or card terminal receipt that includes the issuer’s NIF, a description of the product or service, the VAT rate, and the total amount is treated as a simplified invoice for tax purposes.
If you want to manage your full invoices, receipts, and quotes from a single place, without worrying about numbering or Veri*Factu, try Kullqi free for 14 days with no card required at app.kullqi.com.