Invoicing a private customer
A private customer is not documented like a company. You send the PDF and, if VeriFactu sending is on, that PDF includes the QR. Withholding is usually not on the invoice.
Usually there is no withholding
The 15% withholding belongs on professional invoices to companies. A private customer usually pays the base plus VAT, with no IRPF line. If your case were an exception, do not derive it from this page: Factura Fácil does not give tax advice. The data the invoice does carry is in how to issue an autónomo invoice.
A PDF with the QR when sending is on
You create the private contact and issue the invoice on the web, iOS, or Android. The PDF is what you give them. The VeriFactu QR is added when sending the record is on and the PFX or P12 certificate is connected. If the Tax Agency does not respond, the record stays queued. Voiding an invoice already sent creates a cancellation record. For an autónomo, an adapted system is required before 1 July 2027; until then sending is a trial period. The detail is in VeriFactu for autónomos.
Common questions
Does the private customer have to scan the QR to pay me?
No. The QR is there to check the record once sending is done. Payment is whatever you agreed.
Should I add 15% just in case?
No. On an invoice to a private customer, withholding is usually not applied.
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.