Not all invoices need the same level of detail. Spanish regulations distinguish between a full invoice and a simplified invoice, and using the wrong type can cause problems both for whoever issues it and for whoever tries to deduct an expense with it.
What a simplified invoice is
It's a reduced version of the invoice, with fewer formal requirements than a full invoice, intended for low-value transactions or certain sectors where issuing a full invoice for every sale would be impractical (retail, hospitality, among others).
What details a simplified invoice must include
Number and, where applicable, series; issue date; identification of the issuer (tax ID and name or business name); description of the transaction; the tax rate applied (or the note "VAT included" if stated that way); and the total amount. It's generally not mandatory to include full identifying details of the recipient, unlike with a full invoice.
When you must issue a full invoice
You must issue a full invoice (with all the recipient's identifying details) when the recipient is a business or professional who needs it to deduct the input VAT, or when the recipient explicitly requires it, regardless of the amount of the transaction.
Why a simple receipt doesn't always work to deduct expenses
A receipt that doesn't meet the minimum requirements of a simplified invoice (or that a business client receives instead of the full invoice they need) may not be valid for deducting input VAT on your tax return. If you're going to use an expense to deduct VAT, always make sure to request an invoice, not just a till receipt.
The amount threshold for simplified invoices
There's an amount threshold above which, as a general rule, a simplified invoice can't be issued and a full invoice must be issued instead, except for certain specific sectors with particular rules (such as service stations, within certain higher limits).
How to know which one to ask for depending on your needs
If the expense is for your business and you want to deduct the VAT, always ask for a full invoice with your tax details. If it's a personal expense with no tax relevance for you, a receipt or simplified invoice is sufficient and standard.
Calculate the correct breakdown for either type
Our VAT calculator lets you quickly check the breakdown of the taxable base and the tax amount, for both a full invoice and a simplified one.