Consulting Invoice Template Spain

How to write a consultant invoice

• Separate the retainer from extra work billed by the hour, so the client sees what was outside the agreement.
• Add a short summary of the work done; it reminds the client of the value they received.
• Bill retainers at the start of the month and hourly work at the end.
• Get the engagement letter signed before you start.

Not sure what to charge? Work out your minimum rate with the freelance rate calculator, and agree the price first with the quote generator.

What an invoice must include in Spain

• Invoice number and series if any
• Date of issue
• Full name or company name of the issuer and of the customer
• NIF of the issuer and, where required, of the customer
• Address of the issuer and of the customer
• Description of the operations, with the data needed to work out the taxable base, unit price excluding tax, and any discounts not included in it
• VAT rate(s) applied
• VAT amount, shown separately
• Date of the operation or advance payment if different from the issue date
• Where relevant: reference to the exemption rule, 'Facturación por el destinatario' (self-billing), 'Inversión del sujeto pasivo' (reverse charge), or the special scheme that applies (travel agencies, second-hand goods, cash accounting)
• Freelancers (autónomos) invoicing Spanish businesses usually also show IRPF income tax withholding (generally 15%, 7% in the first years of activity)

Invoice rules in Spain at a glance

Tax

IVA, standard rate 21%. See all rates and the IVA calculator

Tax number

NIF (Número de Identificación Fiscal)

Title

Factura (or 'Factura simplificada' for simplified invoices)

Not registered for tax

Spain has no general small-business VAT exemption for resident businesses, so most autónomos must charge IVA; a seller whose activity is VAT-exempt must state the legal basis of the exemption on the invoice instead of charging VAT.

Small invoices

A factura simplificada is allowed up to €400 including VAT (€3,000 for listed sectors such as restaurants, hairdressers and parking); if the buyer needs it to deduct VAT it must also show the buyer's NIF, address and the VAT amount separately.

Payment terms

30 days from receipt of the goods or services if no term is agreed; agreed terms cannot exceed 60 days between businesses (30 days for public authorities).

Late payment

Ley 3/2004 on late payment in commercial operations: statutory late interest applies automatically between businesses and with public bodies, plus a €40 fixed recovery fee per invoice. Fixed compensation: €40 per invoice, plus further justified recovery costs.

Keep records

At least 4 years for tax purposes (the limitation period) and 6 years under the Commercial Code for businesses.

Consulting Invoice Template Spain: frequently asked questions

Sources

1. Real Decreto 1619/2012, Reglamento de facturación (BOE consolidated)
2. Agencia Tributaria: Tipos de factura
3. BOE-A-2026-14327: Resolución de 30 de junio de 2026, interés de demora operaciones comerciales
4. DiG Abogados: Plazos de pago en operaciones comerciales (Ley 3/2004 summary)