Basic tax guide: Invoices the Tax Agency accepts and invoices it doesn't

Do you know whether your invoices are valid? Were you given a till receipt and don't know whether you can deduct the VAT? Were you paid in advance and don't know how to invoice it? This basic guide explains in plain language, with one example from start to finish, which invoices the Tax Agency accepts and which it doesn't.

What it includes

• 📄 6-page PDF guide (A4), with a professional's invoice explained field by field, its corrective invoice, a job paid in advance and a receipt that has to be swapped for an invoice.
• 📊 ‘Invoice template’ spreadsheet (2 tabs): a full invoice with the taxable amount, VAT, the equivalence surcharge and the income tax (IRPF) withholding worked out to the cent, ready to save as a PDF, and ‘Is my invoice valid?’, which checks the details, the tax ID number, the deadline, the corrective invoice and the advance payment, with six questions for the invoices you receive.
• 🇪🇸 Also in Spanish. The PDF and the spreadsheet, in English and in Spanish, in the same download.

What you will find

• What a full invoice and a simplified invoice (receipt) have to show, and when the receipt is enough (€400 and €3,000).
• The number, the series (corrective invoices in a separate one) and the deadline for issuing the invoice.
• The corrective invoice: when to issue it, how and within what deadline.
• Invoices you receive that don't let you deduct the VAT, and how to ask for them to be reissued.
• Advance payments: the invoice for the advance and the final one that deducts it, with their numbers.
• What you buy online and on a marketplace: who issues the invoice and what is not an invoice.
• The most common mistakes and what they cost.

Who it is for

Freelancers and small businesses that issue invoices: professionals subject to withholding, shops and bars, workshops and services, and online stores. With a note for those under the equivalence surcharge or flat-rate modules.

How you receive it

When you pay, you get the PDF and the spreadsheet straight away, on the confirmation page and in your e-mail. The spreadsheet also opens in Google Sheets or Numbers. It is digital content: once you receive it, you lose the right of withdrawal.

Version

October 2026 version, with the rules in force on that date.

Who wrote it

DPL Asesores, a tax and accounting advisory firm in Alicante that handles the bookkeeping and taxes of freelancers and small businesses. Guide written with the help of artificial intelligence tools.

⚠️ This is general information as of the version date, written to be understood without prior knowledge. It does not replace advice on your specific case.

€5 VAT included.

🎁 And if you then book a consultation with DPL Asesores within the following 3 months, we take the €5 for the guide off: the code is on its last page.

Terms of sale: dplasesores.com/en/ecommerce/condiciones-de-contratacion