Legal requirements for autonomo invoices in Spain

Spanish law (Real Decreto 1619/2012) sets strict requirements for invoice content. Every invoice must include: sequential invoice number within a series, full issue date, issuer identification (name, NIF, address), client identification (name, NIF/CIF), detailed description of services, taxable base (base imponible), IVA rate and amount, IRPF withholding if applicable, and total amount.

For Verifactu-compliant invoices, you also need the hash chain reference and QR code. Credit notes (facturas rectificativas) must reference the original invoice.

k-factu generates invoices that comply with all these requirements automatically, including proper formatting for Spanish, EU, and international clients.