A simplified invoice carries less data than a full one, but it is not just any piece of paper. At a minimum it must include a number and, where applicable, a series, the date, the issuer's tax details, a description of what was sold, the VAT rate applied or the words VAT included, and the total amount. What is normally missing are the customer's details.
It is used mainly in shops, hospitality and services to the public, and it can only be issued within the amount and activity limits set by law. Outside those cases you have to issue a full invoice.
If the customer needs to deduct the VAT or the expense, they can ask to be identified on the invoice or request a full invoice instead. The typical mistake is the reverse: a self-employed person asks for a simplified invoice without their details for a business expense and then tries to deduct the VAT. Without the recipient's tax ID, that VAT is generally not deductible, even if the expense itself can be justified.
Simplified invoices go into the issued invoice register like any other and count towards the output VAT in your quarterly return. If one needs correcting, you issue a corrective invoice. kontora issues both simplified and full invoices with Verifactu, with consecutive numbering and the records the rules require.
Guides that use this term
- Factura rectificativa (corrective invoice) in Spain: when it is mandatory, how to issue it and how to report it on the modelo 303
- Deductible expenses for autónomos: what you can really deduct
- Your first invoice in Spain: what it must include to be legal
- Verifactu for bars, restaurants, hairdressers and shops with a POS
- Verifactu for your online store: WooCommerce, Shopify, PrestaShop and Stripe
Related terms
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