🇪🇸 Spain · IVA · IRPF · VeriFactu 2027

Free Invoice Generator for Spain

Create professional Spanish invoices with IVA (21%, 10%, 4%), automatic IRPF withholding, FacturaE XML export and VeriFactu 2027 compliance. Free, no registration.

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Select EUR, choose your IVA rate and toggle IRPF withholding. Everything calculates automatically.

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Spanish invoice requirements

In Spain, invoices are regulated by Royal Decree 1619/2012 (Reglamento de Facturación). A valid invoice must include:

IVA (Spanish VAT) Rates 2026

RateApplies to
21% — GeneralMost products and services, electronics, clothing, hospitality
10% — ReducedFood (non-basic), transport, construction works on homes
4% — Super-reducedBasic foods (bread, milk, eggs), books, medicines
0% — ExemptMedical services, education, exports outside EU

IRPF withholding — what is it?

IRPF (Impuesto sobre la Renta de las Personas Físicas) withholding is a tax retention that applies when a Spanish freelancer (autónomo) invoices a company or another freelancer. The client withholds a percentage and pays it directly to the Spanish Tax Agency (Agencia Tributaria) on behalf of the freelancer.

💡 IRPF does NOT apply when billing private individuals or clients outside Spain. FacturaPDF includes an IRPF toggle that automatically calculates the retention and shows the net amount you will receive.

VeriFactu 2027 — What foreign freelancers need to know

VeriFactu is Spain's new electronic invoicing system, mandatory from January 2027 for companies and July 2027 for freelancers. It requires invoices to be registered in a government-verified system using the FacturaE XML format.

FacturaPDF already exports invoices in FacturaE XML v3.2.1 format — the official Spanish standard compatible with VeriFactu. This makes it one of the few free tools ready for 2027 compliance.

Frequently Asked Questions

What is the difference between IVA and IRPF?+
IVA is Spanish VAT — a consumption tax added on top of your price that your client pays. IRPF is an income tax withholding that applies when freelancers bill companies: the client retains a percentage (usually 15%) and pays it to the Tax Agency on your behalf. IVA goes up (you collect it), IRPF goes down (it's retained from you).
Do I need to apply IRPF if my client is outside Spain?+
No. IRPF withholding only applies to transactions between Spanish-registered parties. If your client is a company or individual outside Spain, your invoice should not include IRPF. IVA may also be 0% for exports outside the EU.
What is a NIF/CIF in Spain?+
NIF (Número de Identificación Fiscal) is the tax ID for individuals and freelancers in Spain, usually the DNI followed by a letter. CIF is the equivalent for companies. Both are required on invoices. Foreign individuals operating in Spain use a NIE (Número de Identidad de Extranjero).
Is FacturaPDF compliant with VeriFactu 2027?+
FacturaPDF exports in FacturaE XML v3.2.1 format, which is the official standard compatible with Spain's VeriFactu electronic invoicing mandate. This export is free and available for every invoice you create.

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