Invoicing for autónomos in Spain: IVA, IRPF and VERI*FACTU, handled

What a Spanish autónomo invoice must contain

The invoicing regulation (Royal Decree 1619/2012) requires a sequential invoice number, the issue date, your name and NIF and your customer’s, a description of the service, the taxable base, the IVA rate and amount, the IRPF retention where it applies, and the total. Invoice 14 lays all of that out for you, so a correctly formed factura is the default rather than something to check.

• ✓Sequential numbering per series, with no gaps and no edits after issue
• ✓Your NIF and your customer’s NIF, CIF or foreign VAT number
• ✓Base imponible, IVA rate and amount, IRPF retention and total, each on its own line
• ✓Issue date and, where relevant, the date of the operation

IRPF retention, without the mental arithmetic

When you invoice a Spanish company or another professional, you generally have to deduct a retención de IRPF — 15% as a rule, or 7% in your first year of activity and the two following ones — which your customer pays to the tax agency on your behalf. Invoice 14 asks for your retention rate once and applies it automatically to every invoice to a Spanish customer; mark a customer as “no retention” once — a private individual, say — and their invoices stay clear of it, and customers outside Spain never get one.

At the end of the year, the IRPF report shows what each customer withheld, ready to reconcile against your certificados de retenciones when you file your Renta.

IVA that matches the operation

Spanish IVA presets — 21%, 10%, 4% and 0% — are on every line, and the quarterly IVA report totals your output IVA by rate as a helper for the Modelo 303 (and the annual 390). Invoicing a business elsewhere in the EU? Enter their VAT number on the customer record, validate it against VIES with one click, and their invoices switch to the intra-EU reverse charge with the wording the customer’s auditors expect; the Modelo 349 helper lists those operations by quarter.

Customers whose invoices in a year exceed €3,005.06 appear in the Modelo 347 helper, with the exclusions the model requires already applied.

VERI*FACTU: the 2027 obligation, ready today

From 1 July 2027 autónomos must issue invoices from software that meets Spain’s VERI*FACTU rules. On the Plus and Ultimate plans Invoice 14 sends each invoice record to the AEAT as you issue it, through an authorised provider, and prints the tax QR code and the “Factura verificable en la sede electrónica de la AEAT” legend. You sign a one-off authorisation online — no electronic certificate to install.

Everything else an autónomo needs

Invoice 14 is a complete, small invoicing system rather than a template:

• ✓Customers and products saved once, reused on every invoice
• ✓Send the PDF by email straight from the invoice, and record the payment when it arrives
• ✓PDFs in Spanish, English, German, Italian or French — pick per customer, so a client abroad gets an invoice they can read
• ✓Quotes that convert into invoices (paid plans), and your logo, colours and font on every document (paid plans)
• ✓Payments-received and ageing reports so you always know who still owes you
• ✓A full export of your data whenever you want it

Free for a small practice, affordable when it grows

The Free plan includes up to 14 invoices a year — enough for an autónomo with a handful of retainer clients — with every compliance feature above except VERI*FACTU submission. Plus ($15 a month, or $150 a year) raises that to 14 invoices a month and adds VERI*FACTU, quotes and branded invoices; Ultimate ($45 a month) is unlimited and adds team members. No credit card is needed to start.

Frequently asked questions