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🇪🇸IVA 21%

Spain IVA & Invoicing Guide for Businesses (2026)

IVA 21%, SII real-time reporting, and VeriFactu e-invoicing — the complete guide

Last updated: 30 April 2026 · Written by the Hisabi team

TL;DR — the key facts

  • Standard IVA (Impuesto sobre el Valor Añadido) rate is 21%; reduced rates of 10% and 4% (super-reduced) apply to specified goods.
  • Large taxpayers (annual turnover >€6M) must report invoices in real time to the AEAT via SII (Suministro Inmediato de Información). From 2026, VeriFactu e-invoicing certification is being rolled out.
  • Every IVA invoice must include the supplier's NIF (Número de Identificación Fiscal) or CIF and the buyer's NIF for B2B.
  • Spain uses SII for real-time invoice reporting — VAT ledgers are maintained directly in AEAT rather than in periodic declarations for large taxpayers.

What you need to know

Spaintax & invoicing — covered

IVA

Spain IVA at 21%

Spain's standard IVA rate is 21%. A 10% reduced rate applies to food, passenger transport, hotel stays, and certain cultural services. A 4% super-reduced rate applies to basic food staples, books, newspapers, medicines, and certain vehicles for disabled persons.

  • Standard rate: 21% — reduced rate: 10% — super-reduced rate: 4%
  • Mandatory registration for all businesses making taxable supplies (no threshold)
  • Quarterly modelo 303 IVA returns; annual modelo 390 summary
  • Large taxpayers on SII file monthly instead of quarterly
E-Invoicing

VeriFactu & SII Reporting

Spain has two parallel e-invoicing systems: SII (real-time invoice reporting to AEAT) for large taxpayers since 2017, and VeriFactu — a new mandatory e-invoicing and invoice verification system rolling out from 2025–2026 for businesses using invoicing software.

  • SII: mandatory for businesses with turnover above €6M; real-time invoice ledger reporting to AEAT
  • VeriFactu: mandatory for businesses using invoicing software — certified software must generate QR codes and submit to AEAT
  • VeriFactu rollout: large companies 2025, SMEs 2026 (exact date pending regulatory order)
  • B2B e-invoicing via FACE/FACe for public administration invoices
Invoicing

Mandatory IVA Invoice Fields

Spanish RD 1619/2012 sets mandatory invoice fields. Simplified invoices (facturas simplificadas) are allowed for supplies under €400.

  • Supplier name, address, and NIF/CIF
  • Buyer name and NIF (for B2B or amounts above €400)
  • Sequential invoice number
  • Date of supply and invoice date
  • Description of goods or services
  • IVA rate, IVA amount, and gross total

Timeline

Key compliance dates

  1. 2017

    SII (Suministro Inmediato de Información) launched — real-time VAT ledger reporting for large taxpayers.

  2. 2025

    VeriFactu mandatory for large companies using certified invoicing software.

  3. 2026

    VeriFactu expected to extend to SMEs (exact date subject to regulatory order).

IVA and invoicing compliance

Frequently asked questions — Spain

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Standard rate is 21%. Reduced rate of 10% applies to food (non-luxury), passenger transport, hotel accommodation, cultural and sporting events, and some renovation work. Super-reduced rate of 4% applies to bread, milk, eggs, cheese, fruit, vegetables, cereals, medicines, books, and newspapers.

SII (Suministro Inmediato de Información) requires real-time electronic submission of invoice data to the AEAT (Spanish Tax Agency). It applies to businesses with annual turnover above €6M, VAT groups, and those registered in the REDEME monthly refund scheme. Affected businesses must submit each invoice within 4 calendar days of issuance.

VeriFactu is Spain's new e-invoicing certification system. Businesses using invoicing software must use AEAT-certified software that generates tamper-proof invoices with QR codes and automatically submits records to the AEAT. It is being phased in from 2025 for large companies and 2026 for SMEs.

Supplier name, address, and NIF/CIF; buyer name and NIF (for B2B or invoices above €400); sequential invoice number; date of issue and date of supply; description of goods or services; taxable base; IVA rate(s) applied; IVA amount(s); and total amount including IVA.

Quarterly modelo 303 for most businesses, due by the 20th of the month following the quarter (30th for Q4). Large taxpayers on SII file monthly. All businesses file an annual modelo 390 summary by 30 January of the following year.

Hisabi handles this for you

IVA-compliant invoices, automatically

Hisabi generates invoices with the correct tax fields, NIF/CIF display, and currency for Spain. Start free — no credit card required.

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