To invoice in Spain, your subsidiary or branch must issue invoices with sequential numbering, a date, the details and tax ID of issuer and customer, a description of the transaction, the taxable amount, the VAT rate and the VAT charged. The invoicing software will also need to comply with VeriFactu. Your gestoría (local accountant) decides the tax treatment; an ERP such as Holded helps apply it consistently.
Who has to issue an invoice in Spain?
The Invoicing Regulation (Royal Decree 1619/2012) requires businesses and professionals to issue an invoice for the goods and services they supply in the course of their activity. It must always be done when the customer is another business or professional acting as such, which is the usual case when you sell to importers and distributors.
If you sell from China directly to a Spanish customer without an establishment in Spain, the VAT and invoice treatment depends on each transaction (for example, import or a delivery with transport). That is a question for your tax adviser: here we cover a company that already operates through a subsidiary or branch in Spain.
What must a full invoice include?
Article 6 of the Invoicing Regulation sets the content. Check that your template includes at least:
- Number and, where applicable, series. Numbering within each series must be sequential. Corrective invoices always have their own series.
- Issue date and, if different, the date of the transaction or of the advance payment.
- Full name or company name and address of the issuer and the customer.
- Issuer's tax ID (NIF). The customer's NIF is mandatory in several cases, for example for exempt supplies to another EU member state or when the customer is liable for the tax.
- Description of the transaction, with the unit price excluding VAT and any discount not already included in that price.
- VAT rate(s) applied and the VAT charged, shown separately.
- Reference to the exemption, or the wording «reverse charge» («inversión del sujeto pasivo»), where relevant.
A simplified invoice needs fewer details, but between businesses the full invoice is the norm.
How is invoicing organised for a Chinese subsidiary in Spain?
These are the usual steps, always together with your gestoría:
- Registration and NIF. Setting up the subsidiary or registering the branch, and obtaining the NIF, are handled by a gestoría or a lawyer: Vycte does not do this.
- VAT treatment. Your tax adviser defines which transactions carry VAT, which are exempt and when reverse charge applies.
- Series and templates. Define series (sales, corrective), invoice language and bank details. If you sell in several countries, the template should work in Spanish and in your team's language.
- Invoicing software. Choose software that meets the regulation on invoicing systems and that your gestoría can access.
What is VeriFactu and when does it affect you?
VeriFactu is the regulation that sets the requirements for invoicing software (Royal Decree 1007/2023): integrity, retention, traceability and inalterability of records. In October 2026 the dates are in flux. As of 20 October 2026 the Spanish Tax Agency still states 1 January 2027 for entities filing Corporate Income Tax and 1 July 2027 for everyone else. But the Ministry of Finance announced on 5 October 2026 that it expects to postpone the pending obligations until October 2028.
That is a forecast: check the date in force before deciding. For the detail, see VeriFactu is delayed to October 2028. Whatever the date, the sensible move is to choose software that will adapt.
How does Holded help a Chinese company in Spain?
A cloud ERP lets you issue invoices with series, price lists and templates, and gives your gestoría access to the same information. Holded covers invoicing, accounting and multi-price, multilingual B2B catalogues. More in our guide Holded for exporting companies.
Common mistakes when invoicing in Spain
- Starting to invoice without being clear on the VAT treatment of each type of sale.
- Breaking the sequential numbering or mixing corrective invoices into the normal series.
- Leaving the customer's NIF or full company name blank.
- Choosing software without checking whether it will adapt to VeriFactu.
How Vycte helps you
We help Chinese companies find customers, importers and distributors in Spain and Europe, and invoice in Spain with Holded. We set up Holded (series, templates, price lists); tax and legal advice is for your gestoría. See the Holded service or get in touch. More context in how to sell in Spain as a Chinese manufacturer.
Frequently asked questions
Can Vycte register my company or obtain my NIF in Spain? No. Registration, the NIF and tax and legal advice are handled by your gestoría or a lawyer. We configure Holded once the approach is defined.
How long does a Holded implementation take? From 1 week to several months, depending on complexity and data history. There is also Holded Express, a 2-hour hands-on session for €140.
Do I have to use VeriFactu now? It depends on the date in force and on whether your software already requires it. As of 20 October 2026 the AEAT keeps January and July 2027, although the Ministry expects to postpone it to October 2028. Confirm with your gestoría.
