A full invoice when the customer is a company
A company receives an invoice with its details. If your activity is professional, 15% withholding is the usual case, and the company withholds it.
The company’s details, and withholding
A full invoice identifies the company and breaks down base, VAT, and total. For professional activities the general withholding rate is 15%: the company withholds it and you deduct it later on modelo 130 and on the annual return. That is not the private-customer case, who usually pays with no such line. How the document is built is in the autónomo invoice.
An invoice to a company does not start Royal Decree 238/2026
Giving the invoice to a company customer does not, on its own, start business-to-business e-invoicing under Royal Decree 238/2026. That rule’s deadlines do not start until the ministerial order on the public solution is in the BOE. On 26 September 2026 that order was not published. VeriFactu follows another calendar: an autónomo is in a trial period until 1 July 2027, and a company that issues invoices has an adapted system before 1 January 2027.
Issue it from the company contact
You add the company, enter the lines, the VAT, and 15% withholding if the professional activity carries it. Factura Fácil numbers the invoice. With the certificate connected you can turn on the VeriFactu record. Modelo 130 is calculated in the app: you generate the BOE file to import on the Tax Agency site, or the Pre130 XLSX, and you or your gestoría submit the return.
Common questions
Does every invoice to a company include 15%?
For professional activities, the general rate is 15%. If the operation carries no withholding, you do not add it. It is not automatic for every tax heading.
Do I use FACe to invoice this company?
No. FACe and the DIR3 codes are for public administrations. Business e-invoicing under Royal Decree 238/2026 waits for the ministerial order in the BOE.
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.