Who can issue invoices in Spain?

Issuing invoices in Spain is not only a tax obligation, but also a requirement for legally charging for goods or services. However, the question of who can issue invoices raises many questions, both among self-employed individuals and among individuals who perform sporadic work. Is it mandatory to be registered with the tax authorities? Can an individual issue electronic invoices? And paper invoices? How much can you invoice without being self-employed? We will resolve these issues in a clear and practical way with examples and advice, and we will see who is exempt.

Who can issue invoices in Spain?

In Spain, all individuals or entities that carry out an economic activity can issue invoices. This includes:

• Self-employed: professionals who invoice on their own behalf (consultants, designers, plumbers, lawyers, etc.).
• Companies: legally constituted companies (limited liability companies, corporations, cooperatives, etc.).
• Licensed professionals: doctors, architects, lawyers, etc., when they provide services on their own account.

Can an individual issue an invoice?

Precisely, one of the most frequently asked questions in this regard is whether an individual can issue an invoice. The answer is yes, but with certain conditions. An individual who is not registered as self-employed can issue invoices on an ad hoc basis, provided they meet certain requirements:

• Register with the Tax Office using form 036 or 037.
• Apply the IRPF to the invoice.
• Declare that income on your annual tax return.

Practical example

Imagine a graphic design student who does a one-off job for a company and charges €400. In this case, they can issue an invoice as a private individual, registering with the tax authorities solely for the purpose of recording this transaction. 

Similarly, the invoice must include the following information:

• Taxable base: 400 euros. 
• Income tax withholding (15%): -60 euros.
• Total: 340 euros.

What is required to issue invoices?

In turn, if this is your case and you want to issue invoices legally in Spain, you must follow a procedure that consists of several steps:

1. Register with the tax authorities using forms 036 or 037, on which you will have to indicate your economic activity (i.e., the IAE heading).
2. Register with Social Security (if it is a regular activity) by registering as a self-employed worker.
3. Invoice number sequential. Each invoice must have a unique and sequential number.
4. Mandatory information on the invoice:
   • Issuer and recipient details (name, tax identification number, address, etc.).
   • Invoice number and date.
   • Description of the good or service.
   • Taxable base, taxes (VAT/income tax), and total amount.

How can I issue invoices without being self-employed?

At the same time, as you can see, the above process involves procedures that can be complex and tedious for many people. This is especially true for those who work for someone else or when the agreement is a one-off. That's why many people, wanting to avoid the bureaucracy, ask themselves, "How can I issue invoices without being self-employed?"

The law allows this only in specific cases and always in compliance with the tax authorities. In other words, the following conditions must be taken into account:

• You must register temporarily register with the tax authorities.
• You do not need to register with Social Security if the activity is not regular.
• Habituality is interpreted by frequency and continuity, not only by the amount.

Situations in which you can invoice without being self-employed

Here are some very common situations in which invoices are often issued without being self-employed: 

• One-off orders.
• Payment for occasional work (example: an amateur photographer who sells photos to a media outlet).
• Talks, lectures, or occasional collaborations.

How much can I bill without being self-employed?

In line with the above, there is also no official income limit that allows you to invoice without being self-employed. What determines the obligation is the recurrence of the activity, not the amount.

However, case law has established some references:

• If income is less than the Minimum Interprofessional Salary (SMI) (€15,120 in 2025), and the work is not regular, it is generally accepted that it is not necessary to register with Social Security.
• Yes, it is mandatory to declare income to the tax authorities.

In any case, let's take a look at a table with specific cases and amounts: 

Situation	Registered with the tax authorities?	Registered with Social Security?	Example
One-time job for €500	Yes	No	Write an article for a magazine
Recurring work, €300/month	Yes	Yes	Private lessons every month
Annual turnover €18,000	Yes	Yes	Freelance graphic designer
Annual turnover €5,000 (3 one-off orders)	Yes	No	Amateur photographer

Who is legally required to issue invoices?

On the other hand, although there are exceptions and cases in which it is not mandatory to issue invoices, as we have seen, in most cases it is necessary. In fact, the obligation in Spain falls on:

• Self-employed individuals and companies for any kind of sale of goods or services.
• Professionals who work for other companies for other companies.
• Anyone who provides services to a public administration (known as B2G billing).
• Any individual or legal entity that carries out activities subject to VAT, except for exceptions such as those mentioned above.

Sectors with exceptions to the obligation to issue invoices

Precisely, there are sectors in which it is not always mandatory to issue an invoice, unless the customer requests one. Some examples:

• Passenger transport (replaced by tickets).
• Hospitality and catering services (simplified receipts are provided).
• Small shops for end consumers (bakeries, kiosks, hairdressers, etc.).

Invoicing individuals: how does it work?

Furthermore, not all invoices are issued to companies. It is also possible to issue an invoice to individuals. In this context:

• The document or file must also include the customer's details: full name and tax identification number.
• Taxes are applied in the same way (VAT and income tax, if applicable).
• This is very common in services between individuals, for example:
  • Tutoring classes.
  • Home renovations.
  • Sale of handmade items.

Tips for issuing invoices correctly

Whatever your situation, to avoid tax and administrative problems, you should be aware of, follow, and apply these recommendations when invoicing:

• Use digital billing software such as easyap to automate numbering, tax calculation, and document storage.
• Always check the regulations for your sector, as some have special VAT regimes.
• Keep invoices issued and received for at least 4 years.
• Apply income tax withholding correctly when invoicing companies or professionals.
• Avoid duplicating numbering, as each invoice must follow a sequential order.

If you are a financial director, manual invoicing carries risks: tax errors, lost invoices, non-compliance... And these risks apply to freelancers and individuals as well as large companies and businesses. 

Therefore, taking advantage of the mention, we recommend a solution such as easyap, because with it, among other things:

• You automate the generation of invoices.
• You reduce human error.
• You ensure legal compliance.
• You facilitate financial control and auditing.
• You save time and increase efficiency in administrative management.
• You save on printing, paper, and storage costs. 
• You coordinate everything from one place and in the cloud. 
• You integrate our solution with the other systems you use. 

In summary, the answer to who can issue invoices in Spain depends on the frequency of the economic activity. An individual can do so on an occasional basis by registering with the tax authorities, but if the activity is recurring, they will also have to register as self-employed. There is no official limit, but the practical reference is not to exceed the annual minimum wage and for the work not to be regular.

easyap, an ideal partner for issuing invoices as a large company

In any case, using digital invoicing software such as easyap ensures regulatory compliance. This is even more important in large companies, where invoicing is multiplied and, therefore, becomes exponentially more complicated: 

• Thousands of invoices per month.
• Multiple suppliers.
• Different systems, processes, and platforms.
• Different regulations. 

Do these remains ring a bell? Contact us and we will find a solution. For more than two decades, we have been helping companies around the world and in different sectors to simplify their invoicing. Write to us if you want to increase efficiency and avoid errors in your company's financial management.