Invoice 1
From
To
| Description | Quantity | Unit price | Amount |
|---|---|---|---|
| 1 | €0.00 | €0.00 |
- Subtotal
- €0.00
- Total
- €0.00
Operación exenta de IVA según el art. 20.Uno.10º de la Ley 37/1992, del Impuesto sobre el Valor Añadido.
What must a tutoring invoice include in Spain?
A full invoice needs a number, the date, your details and your client's, what you charge for with its price, and the VAT line. Article 6 of Real Decreto 1619/2012 lists them all.
| Field | What to write | Article (RD 1619/2012) |
|---|---|---|
| Number | A number that follows on from the last one in its series, plus the series if you use more than one | 6.1.a |
| Dates | Date of issue, plus the lesson date if it's different | 6.1.b, 6.1.i |
| Your details | Full name, NIF and address | 6.1.c, 6.1.d, 6.1.e |
| Client | Name and address, and their NIF when you're established in Spain and the lesson takes place here | 6.1.c, 6.1.d, 6.1.e |
| Lessons | What you charge for, with the unit price before tax and any discount | 6.1.f |
| VAT | The rate and the VAT charged or, for exempt lessons, the article that exempts them | 6.1.g, 6.1.h, 6.1.j |
Charging 400 € or less, VAT included? A simplified invoice is enough: number, date, your name and NIF, what you charge for, the exemption line and the total. It only needs the client's NIF and address if a business asks for them, or a private client needs them for a tax reason (article 7). If you issue both kinds in the same year, give each its own series.
Which VAT line goes on the invoice?
If your lessons are exempt, there's no VAT to add. Instead, the invoice must cite the article that exempts them or say the lesson is exempt (article 6.1.j).
The generator adds this line for you: "Operación exenta de IVA según el art. 20.Uno.10º de la Ley 37/1992, del Impuesto sobre el Valor Añadido." It covers private lessons you give as an individual. Running an academy, selling a recorded course or teaching companies abroad? Those cases follow other rules, and VAT on language lessons in Spain goes through each one.
When does a tutoring invoice include IRPF?
When a company or a self-employed client pays you. They keep part of your fee and pay it to Hacienda on your behalf. Parents and private students never withhold.
The IRPF regulation (article 76) makes companies, and anyone paying you through their own business, withhold. For professional activities, such as IAE heading 826, the rate is 15% (article 95.1). Tick the IRPF box and the generator takes it off the total. On a business heading, such as 933.9, check with your gestor first.
Just starting out? The rate drops to 7% in the year you start and the next two, as long as you had no professional activity the year before, and you have to tell your client in writing. Tick the second IRPF box in the generator to use it.
Invoice or receipt for parents?
A receipt is for families who pay and don't need an invoice. It shows who paid, for which lessons and how much, with no IRPF and no VAT line.
For VAT-exempt lessons, the invoicing rules don't require an invoice unless the client is a business, a professional or another legal entity, or asks for one for a tax reason. So a receipt usually covers parents. If they ask for an invoice, switch the generator to Invoice and add their NIF and address.
Numbering, deadlines and copies
Number your invoices in order, issue each one when you teach and keep a copy. All three rules come from the same invoicing regulation.
- Numbers run consecutively within each series (article 6.1.a). The generator starts at 1, so change it to your next number.
- Issue the invoice when you give the lesson. When the client is a business or a professional, you can issue it any time before the 16th of the following month (article 11).
- Keep a copy of every invoice you issue (article 19). The generator doesn't save anything, so keep the PDF.
Invoicing software has new rules on the way, called Verifactu. Our Verifactu guide explains who they affect and the deadlines.
Know who has paid before you invoice
SmartCookie sends payment requests by card or Bizum and lesson packs count down on their own, so your invoices start from clear numbers. Try it for 14 days, no card needed.