The ordinary invoice and the information it should contain
An invoice is a document of a commercial nature that collects the information related to a transaction or sale of goods or services. In general, you can issue a so-called ordinary invoice that must reflect each and every one of the points listed below:
- Number and, if applicable, series. The numbering of the invoices within each series must be consecutive.
- Invoice issue date. If the work was completed on a different date then also the date of completion of the work must be included, also if an advance was paid this date must be on the invoice.
- Name or business name and tax identification number (NIF or NIE) of both the issuer and the recipient of the invoice.
- Description of the type of goods delivered or services provided.
- VAT tax rate applied and the personal income tax withholding percentage (when the recipient is an entrepreneur or another self-employed person).
- The total amount to pay.
- If you are registered in the Spanish Registro de Operadores Intracomunitarios (ROI) and your client resides in another EU country and is also an entrepreneur or professional with a VIES-registered VAT number, then your invoice must include your intra-community VAT number (normally "ES" followed by your NIF or NIE), VAT must be set at 0%, and a phrase must be added to the invoice to explain why VAT was set to zero, e.g, 'the operation is subject to the reverse charge mechanism of VAT for intra-community operations in accordance with Spanish law article 84.one.2º of the law 37/1992'.
