What are the differences between a simplified invoice and an ordinary invoice?

The invoice is traditionally defined as an official document that serves as a record of commercial transactions, whether they are the sale or purchase of products or the provision of services.

Traditionally, the invoice had to be made on paper and delivered directly to the customer with an official stamp, in addition to keeping a copy in the company's own archive. Nowadays, invoicing has been simplified and digital invoices are accepted, as long as they meet the following requirements:

1. Correlative numbering
2. Date of issue of the invoice
3. Company name of the issuer with all the fiscal data, i.e. Tax ID number, tax domicile and details of the issuer's registration in the corresponding Mercantile Register.
4. Company name of the issuer with all fiscal data, i.e. VAT number, tax domicile of the customer.
5. Concept
6. Amount, broken down by items, VAT and personal income tax, if applicable. What is a simplified invoice?

Royal Decree 1619/2012 approved a new Invoicing Regulation that came into force on 1 January 2013. This new regulation established that the simplified invoice became a legal accounting document when justifying an expense. It also contemplated that this new concept replaces the old purchase receipt.

This type of invoice is basically used to deduct expenses but VAT cannot be deducted. In order to be able to deduct this VAT, the customer must request that the simplified invoice also includes their NIF and company name, in addition to the IRPF withholding applied by the issuer, if applicable.

Requirements of the simplified invoice:

1. Sequential numbering
2. Date of issue of the invoice
3. Company name of the issuer with all tax data, i.e. VAT number, tax domicile and registration data in the corresponding Commercial Register of the issuer.
4. Company name of the issuer with all fiscal data, i.e. VAT number, tax domicile of the customer.
5. Concept (Simple description)
6. VAT tax rate and total amount to pay

Please note that the simplified invoice may only be used in the following cases:

1. The invoiced amount does not exceed 400 euros including VAT.

2. In exceptional cases, the invoice may be for up to 3,000 euros including VAT:

• Retail sales of tangible movable or movable goods to private individuals.
• Ambulance services or sales.
• Sales or services at the consumer's home.
• Transport of people and their luggage.
• Hotel and restaurant services. This includes both bars and restaurants, but also any kind of supply of beverages and/or food intended for consumption on the spot.
• Dance halls and discotheques.
• Telephone services provided by means of telephone booths or rechargeable magnetic or electronic cards which do not allow the identification of the bearer.
• Hairdressing and beauty parlour services.
• Use of sports facilities.
• Photograph development and services provided by photographic studios.
• Parking of vehicles.
• Videoclub services.
• Dry-cleaning and laundry services.
• Toll motorways.

Similarly, there are several cases in which the simplified invoice cannot be issued:

• Intra-Community deliveries of goods.
• Distance sales.
• Transactions carried out outside the territory of application of the tax rates applied.
• Reverse charge transactions. In other words, those situations in which it is the recipient who has to issue the invoice instead of the issuer.

BOE-A-2012-14696-consolidado

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