When to use each one, what it must contain and how it affects VAT deduction under RD 1619/2012.
If you run a business in Spain, sooner or later you will face this question. Spanish tax regulations establish two types of invoice — full and simplified — and choosing one over the other is not optional. Each has different content requirements and clear limits on when it can be used. Getting it wrong can result in penalties, but more importantly it can prevent your customers from deducting the VAT on what they buy from you.
The full invoice (also called factura ordinaria) is the standard tax document. It is the one used by default in any commercial transaction between professionals or companies. It includes all the details of both parties — issuer and recipient —, the complete VAT breakdown (base imponible, tax rate and VAT amount) and a detailed description of the goods or services. Its mandatory content is regulated in article 6 of RD 1619/2012.
The factura simplificada, on the other hand, is a reduced version that was created by RD 1619/2012 to replace the old "ticket". Before 2013, shops issued cash register tickets with no real tax value. Since then, what used to be a ticket is now a factura simplificada, with minimum requirements but full legal validity. Its main difference is that it does not require the recipient's details (neither name, NIF nor address), and VAT can be included in the total price without needing to be broken down.
The distinction is not cosmetic. It has direct consequences on VAT deduction by the recipient, as we will see below.
You cannot issue a factura simplificada whenever you want. Article 4 of RD 1619/2012 establishes two amount thresholds, and the confusion between them is one of the most frequent errors.
The general rule says you can issue a factura simplificada when the total amount does not exceed 400 euros (VAT included). This is the threshold that applies to most operations.
There is a second, more generous threshold of 3,000 euros (VAT included), but it only applies to a closed list of operations set out in article 4.2. These include retail sales, hospitality and catering services, passenger transport, hairdressers, car parks, sports facilities and certain other specific cases. If your activity does not appear on that list, your limit is 400 euros.
If you ever need to invoice above these thresholds, or the operation does not fit article 4.2, you must issue a full invoice.
There are situations where the factura simplificada is expressly prohibited, regardless of the amount. Article 4.3 of RD 1619/2012 lists them.
The most relevant are intra-Community supplies of goods (sales to companies in other EU countries), operations with reverse charge (inversión del sujeto pasivo, when the recipient is not established in Spanish territory and is the one who must pay the VAT), and certain distance sales.
In these cases, even if the operation is for 50 euros, you need to issue a full invoice with all the recipient's details. The reason is that the Tax Agency needs the complete identification of both parties to control these cross-border operations.
This is probably the most confusing point. A factura simplificada, by default, does not allow the recipient to deduct input VAT. The reason is simple — if the invoice does not include the recipient's details or the VAT breakdown, the Tax Agency cannot verify who bore the tax or for what amount.
However, the law provides a solution. If the recipient is a professional or a company and needs to deduct the VAT from that purchase, they can request that the issuer adds their NIF, their address and the VAT breakdown to the factura simplificada. Once those details are included, the factura simplificada does allow deduction.
In practice, this is what happens when you ask for a "factura" at a restaurant or shop. What you are really asking for is that your tax details be added to the factura simplificada so that you can deduct the expense.
CokuApp lets you issue both full and simplified invoices with all the legal requirements.