Mention of a special scheme
When the operation is under a special scheme, the invoice has to say so. Among them are cash accounting, the equivalence surcharge, the travel-agents scheme, and the used-goods scheme, and others the act provides. The app does not guess the scheme: you set it.
What has to be mentioned
Royal Decree 1619/2012 requires the scheme to be mentioned when the rule asks for it. The VAT act defines each one. Cash accounting changes when the tax accrues and when it is deducted. The equivalence surcharge adds the surcharge on the invoice to the retailer. Travel agents and used goods have their own bases. Leaving the mention out makes the invoice incomplete even if the tax is calculated correctly.
- Cash accounting, equivalence surcharge, travel agencies, used goods, and others.
- The mention goes on the invoice.
- It is not inferred on its own from the type of customer.
You set it on the profile or the line
Factura Fácil does not pick the scheme from the description. You leave it indicated. If you are not on cash accounting, the app does not delay VAT until collection on its own. If there is no surcharge, it does not add one.
Common questions
Are all self-employed people on cash accounting?
No. It is a special scheme you opt into. If you are not on it, the invoice does not mention it and VAT does not wait for payment.
Does the app detect the scheme?
No. It does not guess it. You set it, and the invoice mentions the one you have left in place.
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.