Invoicing is one of the most important tasks for a freelancer. This guide covers the key points for invoicing correctly in 2026.
Mandatory invoice data
According to the Spanish Invoicing Regulation, every invoice must include:
- Number and series: sequential numbering (for example, F-2026-00001).
- Issue date.
- Your details: name, tax ID and fiscal address.
- Customer details: name, tax ID and address.
- Description of the operation.
- Taxable base, VAT rate and VAT amount.
- IRPF withholding (if applicable).
- Total invoice.
VAT and IRPF
- VAT: 21% (general), 10% (reduced), 4% (super-reduced).
- IRPF: 15% in general; 7% for professionals in their first year of activity.
- Equivalence surcharge: applies to retail traders.
Numbering series
You can use several series (F for invoices, R for corrective invoices, etc.). The important thing is that they are sequential and do not have unjustified gaps.
ERP DLM generates numbering automatically and checks for duplicates or gaps.
Electronic invoices and Verifactu
From 2026, electronic invoices will be mandatory for B2B in many cases. ERP DLM generates electronic invoices and is ready for Verifactu and ticket BAI obligations.
Conclusion
Invoicing correctly avoids problems with the tax office. With ERP DLM, all invoicing is automatic and compliant with Spanish regulations. Try it free.