Contractor Invoice Template Spain
A contractor invoice bills a client for work done under a contract, often a fixed day rate for an agreed period or a set of milestones. This template is set up for Spain: amounts in EUR, IVA at 21% on each line. Change anything you like, then download it as a PDF.
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How to write a contractor invoice
- Quote the client's purchase order or contract number; many companies will not pay an invoice without it.
- Attach or reference the approved timesheet for the period you are billing.
- List expenses on their own lines and keep the receipts.
- Check whether your client must withhold tax from your payments in your country.
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.
Contractor Invoice Template Spain: frequently asked questions
How do contractors invoice for a day rate?
Put the number of days worked as the quantity and your day rate as the price, with the period in the description, for example “Contract work, March 2026: 20 days”. Reference the approved timesheet.
Can I add expenses to a contractor invoice?
Yes, if your contract allows it. Put each expense on its own line, keep the receipts and do not add a markup unless it was agreed.
Do I have to charge IVA on my invoices in Spain?
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.
How long must I keep invoices in Spain?
At least 4 years for tax purposes (the limitation period) and 6 years under the Commercial Code for businesses.
Can I charge interest on late payments in Spain?
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. 10.40% for the second half of 2026 (ECB rate 2.40%; Secretaría General del Tesoro resolution of 30 June 2026, BOE 1 July 2026). Work it out with the late payment calculator.
Is this invoice template free?
Yes. Edit the template in your browser and download it as a PDF for free, with no sign-up and no watermark. Nothing you type is uploaded.
Sources
The rules on this page were checked in October 2026 and are general information, not legal or tax advice. Check the official sources or ask an accountant in Spain if you are unsure what your invoices must show.
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