FacturaFácil

What invoice you need to deduct VAT

VAT on an expense enters modelo 303 when it is deductible and the document supports it. The rule is a full invoice with your tax ID. The bank charge does not replace it.

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A full invoice, not the statement

To deduct input VAT you need a full invoice with your tax ID, except where the rule allows another document. A bank movement proves the money left the account. It does not prove that the VAT is deductible, or that the expense is deductible for income tax. Ask for the invoice when you pay.

  • Your tax ID has to appear on the full invoice.
  • The bank statement is not enough.
  • If the rule allows another document in that case, keep it.

Recording it does not make it deductible

In Factura Fácil the expense is stored with its document. The modelo 303 calculation uses deductible input VAT from those expenses. If the document is not enough to deduct, recording it does not change the rule. Which expenses can qualify is in deductible expenses. The app does not file modelo 303.

Common questions

Does a receipt without my tax ID work?

For input VAT, the rule is a full invoice with your tax ID. There are cases where the rule allows another document. A receipt that does not qualify does not become deductible because you record it in the app.

What if the bank already shows the charge?

The charge shows the payment. It does not show that the VAT is deductible. Keep the invoice.

Modelo 303 and modelo 130: what an autónomo files each quarter Invoicing software for autónomos Direct debit for modelo 303 and modelo 130

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.