Which activities can reach 3,000 euros
Some activities in the invoicing regulation may issue a simplified invoice up to 3,000 euros, including VAT. It is not a ceiling for every trade. If yours is not in the article, the general cap stays at 400 euros.
Who is in the article
Royal Decree 1619/2012 lists those operations. Among them are retail, hospitality other than hotels, hairdressers, and passenger transport, plus others the article itself adds. The list does not grow because the premises take payment from the public. If your activity is not there, a sale over 400 euros, including VAT, needs a full invoice.
- Retail, hospitality other than hotels, hairdressers, and passenger transport.
- The article adds more activities: read it, do not assume it.
- Outside the list, the simplified-invoice cap stays at 400 euros with VAT.
The app does not classify the premises
Factura Fácil does not decide whether your activity fits the 3,000 euro band. If it does, you can issue the simplified invoice within that amount. If it does not, issue the full invoice. The test is in the regulation, not in the type of customer.
Common questions
Can any shop or bar go up to 3,000?
No. Only the activities the article lists. A hotel is not treated like the rest of hospitality, and a trade that is not on the list does not inherit the cap.
Do the 3,000 euros include VAT?
Yes. The limit for those activities is 3,000 euros including VAT.
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.