The NIF appears on every invoice, yours and your suppliers', and on every return you file. An invoice without the issuer's and the recipient's NIF, when the client is a business or an autónomo, is not complete, and the expense may not be deductible.
Individuals use their DNI or NIE as their NIF. Companies get their own NIF, which starts with a letter showing the type of entity: when you set up an SL you first request a provisional NIF and, after registration in the Registro Mercantil, the final one.
The typical mistake is invoicing a company without checking its NIF, or copying it wrong. If it does not match the one held by the tax agency, the invoice can cause trouble in information returns and when deducting VAT. For transactions with other EU countries you also need an EU VAT number, obtained by registering in the intra-community operators register (ROI).
The NIF underlies the census declaration, the record books and every modelo. In kontora you save it once in each client's and supplier's record, and it is used on every invoice you issue with Verifactu.
Guides that use this term
- How to fill in the modelo 036 box by box: registering as an autónomo or an SL, IAE heading, ROI, changes and deregistration
- Verifactu invoice example: the QR, the phrase and the hash, field by field
- Invoicing foreign clients from Spain: when there is no VAT and what you still declare
- How to file and pay modelo 210 from outside Spain
- Your first invoice in Spain: what it must include to be legal
Related terms
Rather have this calculated for you?
kontora generates your tax forms box by box, tells you how much to set aside and reminds you before every deadline.