Deadline to issue an invoice
The moment to issue is not the same for a private customer as for a business. In general, the invoice is issued when the operation takes place. If the recipient is an entrepreneur or a professional acting as such, the deadline runs until the 16th of the following month.
When it is issued
Royal Decree 1619/2012 separates the two cases. With a customer who is not acting as an entrepreneur or a professional, the invoice goes with the operation. With an entrepreneur or a professional acting as such, you can issue it before the 16th of the month after the one in which the tax accrues. Waiting, if you do not fit that case, does not extend the deadline.
- Private customer: when the operation happens.
- Entrepreneur or professional acting as such: before the 16th of the next month.
- The deadline does not open because payment arrives later.
You set the date
Factura Fácil leaves the issue date on the invoice you issue. It does not postpone the document to the 16th on its own. If the operation belongs to one month and the customer is a business, you can date the issue inside that deadline and, if the operation date is different, show both.
Common questions
Does the 16th apply to a private customer?
No. That deadline is for when the recipient is an entrepreneur or a professional acting as such. With a private customer, the invoice is issued when the operation happens.
Can I wait until I am paid?
The issue deadline does not depend on the money having arrived. Accrual and collection are different things.
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.