Simplified or full invoice in your online store: when to use each and the NIF

“Can you make the invoice out to the company?” It arrives a week after the order, with a mistyped NIF and an address different from the shipping one. Every request like this is manual work, and if the invoice had already been issued, it has to be corrected. Almost all of it can be avoided by collecting the details properly at checkout.

Two types of invoice

Royal Decree 1619/2012, which approves Spain's Invoicing Regulation, distinguishes two types:

• Full (or ordinary) invoice: identifies the recipient by name or company name, NIF and address, and breaks down the VAT base, rate and amount.
• Simplified invoice: the old “receipt”. It does not need the recipient's details, and it is enough to state the VAT rate applied and, optionally, the words “VAT included”.

A simplified invoice is an invoice in every respect: it has a number, series and date, and it counts the same for the Spanish Tax Agency. It is not an informal receipt.

When a simplified invoice can be issued

• As a general rule, when the amount does not exceed €400, VAT included.
• Up to €3,000, VAT included, in certain activities, including retail sales.
• When it is a corrective invoice for another simplified invoice.

A simplified invoice is not allowed, among other cases, for intra-community supplies of goods or for certain transactions with other countries. If you sell to businesses in other EU countries under the reverse charge, you need a full invoice with the customer's VAT number.

When a full invoice is mandatory

Even if the amount allows a simplified invoice, you must issue a full invoice when:

• The recipient is a business or professional and asks for it to deduct the VAT.
• The type of transaction requires it (intra-community, for example).
• The customer is under the recargo de equivalencia (Spanish equivalence surcharge scheme): the surcharge has to be shown separately.

The regulation also provides for a simplified invoice that includes the business recipient's NIF and address and the VAT amount shown separately; with those details the buyer can deduct the VAT. In practice, when a professional customer asks you for an invoice, the cleanest option is to issue the full one.

How to ask for the NIF without spoiling the checkout

Asking everyone for a NIF adds friction for those who do not need it. What works best:

1. An “I need an invoice” toggle, unticked by default.
2. When it is switched on, ask for the customer type: private individual, self-employed or company. Each needs different fields (a private individual may want an invoice with their DNI; a company needs its company name and CIF).
3. Validate the NIF before payment, not afterwards.

How to validate the NIF

There are three levels of checking, from simplest to most reliable:

• Format and check digit. DNI, NIE and CIF have a calculable check character. It detects typing errors, which are the majority.
• VIES, the European Commission's system, to check that a VAT number from another Member State is registered for intra-community transactions. Essential if you apply the exemption to European businesses.
• AEAT census, which lets you check that a Spanish NIF corresponds to a name or company name. It requires an electronic certificate.

Typical mistakes

1. Using the address's “DNI” field as if it were the billing NIF, without validating it.
2. Letting the customer change the tax details after the invoice has been issued. The right way is a corrective invoice, not editing the address.
3. Always issuing a full invoice with the shipping details: the person receiving the parcel is not necessarily the one paying.
4. Not labelling the simplified invoice as such. It is better for the document to say “Simplified invoice” so nobody confuses it.
5. Several accounts with the same NIF that can see each other's details, with the privacy problem that entails.

Checklist

• Decide above what amount you always issue a full invoice.
• Ask about the invoice at checkout, not afterwards.
• Always validate format and check digit; VIES if you sell to European businesses.
• Lock the tax details of an order that has already been invoiced.
• Check the series and numbering of simplified, full and corrective invoices with your adviser.

Frequently asked questions

Do I have to send the invoice by email? Sending it is not mandatory, but making it available to the customer is. The most practical thing is for it to be in “My account” and attached to the confirmation or shipping email. For electronic invoices, the customer must agree to receive them that way, which is usually covered in the terms of sale.

When is the invoice issued: on payment or on shipping? The general rule is to issue it at the time of the transaction. In an online store, many issue the invoice when payment is confirmed and others when shipping. What matters is always applying the same criterion and making sure your adviser knows it.

Can a private individual ask for a full invoice? Yes. They may want an invoice with their name and DNI, for example for a warranty or a grant. It is not an unusual case and the checkout should allow it.

What do I do with a NIF that fails validation? Do not let the order proceed with the invoice box ticked until it is corrected. A clear warning at checkout is better than a corrective invoice later.

How to handle it in PrestaShop

PrestaShop issues a single type of invoice and does not ask whether the customer needs one. RKR Datos de Facturación adds a “Request invoice” toggle with Private individual, Self-employed or Company, which asks only for what each type needs, and checks the NIF, NIE or CIF before payment: check digit, VIES for European VAT and, optionally, the Spanish Tax Agency with an electronic certificate. It lets you make the full invoice mandatory by amount (€400 by default) or by customer group, locks the details after the first invoiced order with a change request from My account, and labels the PDF “FACTURA SIMPLIFICADA” (simplified invoice) when applicable.

This article is for information only and does not replace tax advice. For a specific case, consult your adviser.