Simplified invoices

A. Simplified invoices

The billing obligation may be fulfilled by issuing a simplified invoice and a copy of it in the following cases:
1. When the amount does not exceed 400 euros, VAT included.
2. When a corrective invoice must be issued.
In the following operations, when the amount does not exceed 3,000 euros, VAT included:

Retail sales. Retail sales are considered to be deliveries of tangible or movable property in which the recipient of the transaction does not act as a businessman or professional, but rather as the final consumer of the same. Sales of goods which, due to their objective characteristics, packaging, presentation or state of preservation, are primarily for business or professional use will not be considered retail sales.
Sales or services in ambulances.
Sales or services to the consumer's home.
Transport of people and their luggage.
Hospitality and catering services provided by restaurants, bars and similar establishments, as well as the supply of food and drinks for consumption on the spot.
Dance halls and night clubs.
Telephone services provided in cabins or through rechargeable magnetic or electronic cards, which do not allow for the identification of the bearer.
Hairdressing services and beauty salons.
The use of sport facilities.
Photograph development and services provided by photographic studios.
Parking and vehicle parking.
Movie rentals.
Dry cleaning and laundry services.
Use of toll motorways.
Those authorized by the Tax Management Department of the State Tax Administration Agency.

Simplified invoices must contain at least the following information:

Number and serial if apply. The numbering will be consecutive.
Date of issue.
Date on which the operations were carried out or the advance payment was received, provided it is different from the date on which the invoice was issued.
Tax identification number, as well as the name and surname, business name or corporate name of the person required to issue it.
Identification of the type of goods delivered or services provided.
Tax rate applied and, optionally, also the expression "VAT included".
Total consideration.
In the case of corrective invoices, the express and unequivocal reference to the corrected invoice and the specifications that are modified.
The mentions included in ordinary invoices relating to the application of special regimes and certain operations (exempt, with reversal of the taxable person, etc.).

B. Documents issued by the recipient

Those who make purchases of goods or services from people or entities covered by the special regime for agriculture, livestock and fishing in the VAT , must issue a receipt signed by the taxable person covered by said special regime.