Simplified invoice generator

A simplified invoice, formerly known as a "receipt", is a tax document with fewer formal requirements than a full invoice. Its main feature is that identifying the recipient (customer) isn't mandatory, which makes it ideal for low-value transactions with end consumers, such as retail, hospitality or transport.

You can issue a simplified invoice when the amount doesn't exceed €400 (VAT included), or up to €3,000 in specific sectors such as hospitality, passenger transport, parking, tolls or leisure services. Also when the customer is an end consumer who doesn't need to deduct VAT. If the customer is a company or self-employed professional and requests a full invoice, you're required to issue one.

The main difference is that a simplified invoice doesn't require the recipient's full details (name, NIF, address). It can also show amounts with "VAT included" without breaking down the tax. A full invoice, on the other hand, must identify the customer and is required to break down the taxable base and the VAT.

Yes, a simplified invoice is fully valid for tax purposes and must comply with the invoicing regulations (Royal Decree 1619/2012). It's an official document that creates a tax obligation and must be declared to the tax authorities. The difference from a full invoice lies in the formal requirements, not in its legal validity.

Generally not. For a self-employed professional or company to deduct VAT, they need a full invoice with all their tax details. That's why, if your customer is a professional and asks for an invoice to deduct VAT, you must issue a full invoice even if the amount is low.

The mandatory details are: number and series, date of issue, the issuer's NIF and name, a description of the goods or services, the VAT rate (or the indication "VAT included"), and the total amount. The recipient's details are optional, unless they specifically request them in order to deduct VAT.

The numbering must be sequential, just like full invoices. You can use the same series as your regular invoices or create a specific series for simplified ones (for example: FS-001, FS-002). What matters is keeping the sequence unbroken within each series.

The extended €3,000 limit applies to: retail sales, hospitality and restaurants, passenger and luggage transport, hairdressing and beauty salon services, sports facilities, vehicle parking, film rentals, dry cleaning and laundry services, toll motorways, and photo developing.

Yes you can, but if the company requests a full invoice in order to deduct VAT, you're required to issue one. In B2B transactions (between companies), the usual practice is to always issue a full invoice even if the amount is low, since the customer will likely need to deduct the VAT.

Yes. You cannot issue a simplified invoice for: distance sales, intra-community transactions, supplies of VAT-exempt goods (such as exports), and when the customer is a business or professional acting as such and requests a full invoice. In these cases, you must always issue a full invoice.