When an invoice up to 400 euros can be simplified
A simplified invoice is allowed when the total does not exceed 400 euros, including VAT. It can also be used for a corrective invoice. Above that amount the invoice is full, except for the activities the regulation lets go up to 3,000 euros.
The general cap
The amount that counts is the total with VAT, not the base alone. If the operation is over 400 euros, the ordinary format is the full invoice. The exception is not open-ended: only certain activities, listed in the regulation, may use a simplified invoice up to 3,000 euros, including VAT. A corrective invoice may also be issued as a simplified one.
- Up to 400 euros with VAT: a simplified invoice is possible.
- A corrective invoice may also be simplified.
- Above that, a full invoice, except the list that can reach 3,000 euros.
The amount does not pick the format
Factura Fácil does not turn a full invoice into a simplified one on its own because the total falls under 400 euros. You choose the document type. If the operation does not fit a simplified invoice, issue the full one with the customer’s details.
Common questions
Are the 400 euros before VAT?
No. The 400 euro limit includes VAT.
Can every corrective invoice be simplified?
The regulation allows the corrective invoice to be issued as a simplified invoice. If the customer needs the detail of a full invoice, use that format.
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.