How to make an autónomo invoice

An autónomo invoice needs a number, a date, your details and the customer’s, a description of the work, and a VAT breakdown. If you bill a company for a professional activity, income-tax withholding is usually added. The VeriFactu QR sits on top of that. It does not replace it.

Reviewed 26 September 2026 8 min read

Full invoice and simplified invoice

The full invoice is what you use with companies and, in general, whenever the operation does not qualify for a simplified invoice. Simplified invoices are limited by Royal Decree 1619/2012. If a customer needs the document to deduct the expense, they need a full invoice with their tax ID.

Fields you cannot skip

Number and, if you use one, series.
Issue date. If the operation date is different, that date too.
Your name, tax ID (NIF), and address.
Customer name, tax ID, and address, on a full invoice.
Description of the operation.
Tax base, VAT rate, VAT amount, and total.
Income-tax withholding rate and amount, when the operation includes it.

Number, series, and date

Numbering is sequential inside each series. Do not reuse a number. Issuing the invoice when the operation happens keeps the quarter of modelo 303 aligned.

VAT

The rate depends on the operation. The standard rate is 21%. There is a reduced 10% rate and a super-reduced 4% rate, and some operations are exempt. Sales outside Spain can follow a different rule. The invoice separates base and VAT: the VAT you charge is what you later report on modelo 303.

Income-tax withholding

Withholding is not a tax you pay in with the invoice. The customer keeps a slice and pays it in under your tax ID. You receive the base plus VAT minus the withholding. That withheld amount is credited on your prepayment and on your annual return.

A reading example, not a universal tariff: base €1,000, VAT 21% (€210), withholding 15% (€150). The customer pays you €1,060. You report €210 of output VAT and €150 already withheld. If your activity has no withholding, or the rate is the 7% starter rate, do not copy the example.

When an invoice is wrong

Do not delete an issued invoice and rewrite it. Issue a corrective invoice that identifies the original. The software should keep both. Numbering and the VeriFactu record depend on a history that is not rewritten.

QR code and VeriFactu

From the date your system must be adapted, the invoice carries a QR code and the program creates a billing record. For an autónomo that date is 1 July 2027. Details are in the VeriFactu guide.

How it works in Factura Fácil

You add the customer, pick the concept, the VAT rate, and withholding if it applies, and the app numbers the invoice. You can also create quotes (the customer can accept them and turn them into an invoice), proformas, delivery notes, and recurring invoices. On the web or on mobile you can create one offline and it syncs when the connection returns. The AI chat, which accepts text, a voice note, and files, needs a connection and asks you to confirm before saving. Start a 2-week free trial.

Common questions

Can I restart numbering at 1 each year?

Yes. A sequential series per year, such as 2026-001, with no gaps or repeated numbers inside that series, is the usual approach. You can keep separate series if each one is identified.

Does the customer’s tax ID always have to appear?

On a full invoice, yes. A simplified invoice, the old receipt, carries fewer details and is only allowed for operations the regulation permits. If you bill a company, use a full invoice.

What income-tax withholding rate do I use?

For professional activities billed to a company or another autónomo, the general withholding rate is 15%. A reduced 7% rate can apply at the start of the activity if you qualify and you notify it. Invoices to private individuals usually have no withholding. Confirm the rate before you issue the first invoice.

Does a quote or a proforma count as an invoice?

No. A quote, a proforma, and a delivery note are not the invoice. The invoice is the document that records the operation for VAT and income tax.

Official sources

Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.