Recapitulative invoice
Several operations for the same business customer, inside one calendar month, can go on a single invoice. It is issued before the 16th of the next month. It is an invoice, not a quote.
What can be grouped
Royal Decree 1619/2012 allows you to gather on one invoice the operations carried out for the same recipient, when that recipient is an entrepreneur or a professional, over a calendar month. Issue is due at the latest before the 16th of the following month. Each operation has to be identifiable. A quote or a delivery note does not take that place.
- The same business or professional customer.
- Operations from the same calendar month.
- Issue before the 16th of the following month.
An invoice, not a draft
In Factura Fácil that recapitulative document is an issued invoice, with its own number. It is not a quote that later converts itself. If you group several deliveries or services from the month, describe them on the lines so the operation can be identified.
Common questions
Does it work for a private customer?
This deadline’s recapitulative invoice is meant for operations with an entrepreneur or a professional. With a private customer, the invoice goes with each operation.
Does it replace a quote?
No. It is a real invoice, with a number and with VAT if the operation carries it. The quote does not replace it.
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.