When do I need to make an invoice? Practical Guide to Mandatory Billing

Introduction

Invoices are key documents for recording business transactions. However, It is not always mandatory to issue them, and the rules vary depending on the type of transaction or recipient.

In this guide, we'll clarify who is required to issue invoices, in which cases it's not necessary, and how technological tools can simplify the process.

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When should an invoice be made?

Regulation requires the issuance of invoices in certain specific cases. These are the main ones:

• Companies and freelancers: That they carry out services or sales during their professional activity.
• Payment advances: When the customer pays part or all of it in advance.
• VAT taxable to people: When they act as recipients of a taxed transaction.
• Specific recipients: Required when the customer is a company, legal entity or public administration.

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Other notable cases:

• Exports exempt from VAT (except duty-free trade).
• Distance sales subject to special taxes.
• Intra-community deliveries exempt from VAT.

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More details about specific situations where to apply each type of invoice.

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When is it not mandatory to issue an invoice?

The regulations include exceptions, such as in transactions exempt from VAT or specific sectors. The following are the main cases:

• Transactions exempt from VAT, except for health services, deliveries of buildings or goods without the right to deduct VAT.
• Activities under the special equivalence surcharge regime.
• Transactions under the simplified VAT regime, except when calculated on the basis of income.
• Agricultural, livestock and fishing activities under a special regime.
• Sectors authorized by the Tax Agency to avoid administrative disturbances.
• Financial and insurance operations.

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When can an invoice be replaced with a ticket?

Simplified tickets or invoices are valid for low-value transactions, but they must meet certain requirements.

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Requirements to issue a valid ticket

• Ticket number and series.
• Tax details of the issuer, including the NIF.
• Tax rate (or indicate 'VAT included').
• Total amount.

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Cases where a ticket can replace an invoice

• Transactions up to 400€ including VAT.
• Up to 3,000€ VAT included in activities such as:
  • Restaurants and bars.
  • Transportation of people.
  • Retail sales.
  • Hairdressing or dry cleaning services.

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Invoice automation: Key to avoiding errors

Manual invoicing can be complex and error-prone. Automate this process with tools such as Taclia it will save you time and reduce errors.

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Taclia benefits for your invoicing

1. Automatic generation: Enter the necessary data and the platform calculates and generates the invoice for you.
2. Direct delivery to the customer: Send the invoice by email or WhatsApp from the same app.
3. Centralized access: Review, edit or view invoices anytime, anywhere.
4. Regulatory Compliance: It ensures that all mandatory data is included, avoiding sanctions.

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Learn more about how Optimize your invoicing with Taclia.

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Conclusion

Issuing invoices isn't always mandatory, but when it is, complying with regulations is essential to avoid legal and fiscal problems.

Know the exceptions and requirements, and rely on tools such as Taclia, will allow you to manage this process more efficiently and professionally.

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Try Taclia for free and take your invoice management to the next level.