Invoice for an advance
An advance can require its own invoice when VAT accrues as you collect it. The final invoice takes that advance into account so you do not tax the same amount again. Both pieces sit in the VAT act and in the invoicing regulation.
When the tax arises
The VAT act brings accrual forward to payments made before the goods are delivered or the service is provided. If the customer pays a deposit and the tax accrues then, that operation is invoiced. Royal Decree 1619/2012 requires an invoice for that payment. On the final invoice, the base already invoiced on the advance is subtracted, so the tax is not calculated twice on the same euros.
- The advance can accrue VAT before the work is finished.
- That collection has its own invoice.
- The final invoice subtracts what was already invoiced.
Two invoices, one base
You issue the invoice for the advance when it is due, and on the final invoice you show the advance already invoiced so it does not enter the base again. Factura Fácil does not decide for you which collection is an advance, and it does not tie the bank to an accrual on its own.
Common questions
Does every payment in advance need an invoice?
It needs an invoice when VAT accrues on that collection. If there is no accrual yet, do not invent an advance invoice to document a mere reservation.
Does the final invoice repeat the VAT on the advance?
No. It has to take the advance into account so the same amount is not taxed twice.
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.