Simplified invoice or full invoice
Both are invoices, but they do not do the same job. A simplified invoice leaves some details out. A customer who wants to deduct VAT usually needs a full invoice with their tax ID.
What changes between them
A full invoice identifies the issuer and the customer with name, tax ID, and address, and it breaks down base, rate, and tax. A simplified invoice may omit the customer’s tax ID. The Tax Agency explains that shorter format, and Royal Decree 1619/2012 says when it is enough. If the recipient is a business and wants to deduct, they will usually ask you for the full invoice with their tax ID.
- Full: both parties identified and VAT broken down.
- Simplified: fewer details, and often no customer tax ID.
- Deducting VAT usually needs the full invoice with the deducting party’s tax ID.
Which one you issue
In Factura Fácil you pick the document that fits the case. If the customer gives you their tax ID so they can deduct, the invoice that fits is the full one, with those details printed. A simplified invoice does not become full because you send it as a PDF.
Common questions
Can I switch from simplified to full?
If the customer needs to deduct, issue the full invoice with their tax ID and address. Adding the tax ID by hand outside the document is not enough.
Can a simplified invoice never support a deduction?
It can, if it includes the tax ID and address of the person deducting. Without those details, the expense is often too thin for 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.