Mandatory details on a full invoice
On a full invoice the regulation asks for the number, the issue date, the name of the issuer and of the customer, the tax ID and the address, the description, the taxable base, the rate, and the tax. If the operation date is different, it is shown too.
What has to appear
Royal Decree 1619/2012 sets those mentions on a full invoice. The number identifies the invoice inside the series. The issue date is the day you issue it. Issuer and customer appear with name, tax ID, and address. The description says what the operation is. Base, rate, and tax break down the VAT. If the operation date is not the issue date, both appear.
- Number and, if there is one, series.
- Issue date and operation date when they differ.
- Both parties, the description, the base, the rate, and the tax.
What the app prints
Factura Fácil prints those fields on the invoice you issue. The wording of the description and the customer details are what you typed. The wider walkthrough is in how to make an autónomo invoice.
Common questions
Does a simplified invoice carry the same details?
No. A simplified invoice carries fewer. A customer who wants to deduct VAT often needs a full invoice with their tax ID.
Is the operation date always required?
It has to appear when it is not the same as the issue date.
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.