Simplified vs full invoice under VeriFactu: when to use each

VeriFactu regulations maintain the distinction between simplified and full invoices, but add technical requirements to both. Knowing when you can issue a simplified invoice and when you must issue a full one helps you avoid costly mistakes. This guide explains it with concrete examples.

The fundamental difference: what each type includes

Full invoice (ordinary invoice)

The standard invoice with all data. Required fields:

• Invoice number (series + sequential)
• Issue date and, if different, transaction date
• Issuer data: name/company name, NIF, address
• Recipient data: name/company name, NIF, address — this is the key field that distinguishes full from simplified
• Description of goods or services
• Tax base, VAT rate, VAT amount, and total
• Under VeriFactu: QR code and chained hash

Simplified invoice (the legal "receipt")

Does not include recipient data. Required fields:

• Invoice number
• Issue date
• Issuer data: name/company name and NIF
• Description of goods or services
• VAT rate applied and total consideration (price including VAT)
• Under VeriFactu: QR code and chained hash

When can you issue a simplified invoice?

Article 4 of the Spanish Invoicing Regulation (RD 1619/2012, as updated by VeriFactu) allows simplified invoices in two scenarios:

Scenario 1: amount under €400 (VAT included)

If the transaction does not exceed €400 (with VAT), you can issue a simplified invoice without additional restrictions. This is the most common case for retail shops, hospitality, and small-amount services.

Scenario 2: activities expressly authorised by the tax authority

Regardless of the amount, some activities can always issue simplified invoices. The most relevant:

• Retail sales
• Itinerant sales or services
• Passenger transport (taxis, rideshare)
• Hospitality and restaurant services
• Hairdressing services
• Parking
• Dry cleaning

When you MUST issue a full invoice

1. The customer is a business or self-employed person (B2B transactions). If your customer wants to deduct VAT, they need a full invoice with all their data.
2. The customer requests it. Any customer can ask for a full invoice. You are legally obliged to issue one.
3. Intra-Community supplies of goods (sales to businesses in other EU countries).
4. Exports (sales outside the EU).
5. The amount exceeds €400 and you are not in an expressly authorised activity.

VeriFactu: does anything change for simplified invoices?

The field requirements remain the same. What does change is that simplified invoices must also carry the QR code and chained hash, just like full ones. There is no exemption for simplified invoices.

VeriFactu requirement	Full invoice	Simplified invoice
QR with digital fingerprint	✅	✅
Chained hash	✅	✅
Recipient data	✅ (required)	❌ (not required)
Breakdown of tax base + VAT	✅	Optional

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