{"id":14975,"date":"2022-12-27T20:59:09","date_gmt":"2022-12-27T20:59:09","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=14975"},"modified":"2023-07-18T05:03:01","modified_gmt":"2023-07-18T05:03:01","slug":"the-simplified-invoice","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/en\/the-simplified-invoice\/","title":{"rendered":"The simplified invoice"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14975\" class=\"elementor elementor-14975\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-3997fee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3997fee\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-56fee68\" data-id=\"56fee68\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ac27a7f elementor-widget elementor-widget-text-editor\" data-id=\"ac27a7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <strong>Simplified invoice<\/strong>, sometimes called simple invoices, are one of the key concepts in the accounting of any self-employed person, SME or large company.<\/p><p>It is a specific type that replaces the old 2013 tickets and must meet a series of requirements to be valid. In this article, we will tell you when to use simplified invoicing and what to put in any simplified invoicing model. If you have any questions, please do not hesitate to contact us via this link.<\/p><p>In some cases, this type of simplified invoice can be used instead of a normal or free text invoice. A simplified invoice has less mandatory content than a normal invoice: it is therefore only used for small or less essential activities.<\/p><h2>Content of a simplified invoice<\/h2><p>To be valid, a simplified invoice must include:<\/p><ul><li><strong>Invoice number<\/strong> and (if applicable) series.<\/li><li><strong>Dates of issue<\/strong> and transaction.<\/li><li><strong>Tax Identification Number<\/strong> (TIN) and the full name, surname, company name or corporate name of the company to which it is to be issued.<\/li><li><strong>Identification of the types of goods<\/strong> supplied or services rendered.<\/li><li><strong>Applicable tax rate<\/strong> (optional, may also be indicated as &#8220;VAT included&#8221;).<\/li><li><strong>Total amount<\/strong><\/li><\/ul><p>In the case of a corrected invoice, we will clearly refer to the corrected data and the corresponding corrected invoice.<\/p><h2>What is the difference between a normal invoice and a simplified invoice?<\/h2><p><strong>The main difference<\/strong> between a normal invoice and a simplified invoice is its content: basically, a simplified invoice does not contain (with some exceptions) information about the invoice recipient, i.e. the person or company that subscribed to the service, contract or goods purchased. These data must appear on the free text invoice. Examples of simplified invoices are those issued on a daily basis by small commercial transactions in food shops, hairdressers, restaurants&#8230;<\/p><h3>What is the maximum amount for a simple invoice?<\/h3><p>Simplified invoices have a maximum amount limit: If the price of the services or goods exceeds <strong>EUR 400<\/strong> (including VAT), a free text invoice must be issued.<\/p><p>This maximum limit can be increased to <strong>EUR 3,000<\/strong> (including VAT) if any of the following actions are carried out:<\/p><ul><li>Retail sales (also includes sales by the manufacturer or processor supplying the product).<\/li><li>Ambulance sales or service.<\/li><li>Consumer sales or door-to-door service.<\/li><li>Transport of persons and their luggage<\/li><li>Catering services in restaurants, bars, caf\u00e9s, coffee shops, horchaterias, chocolate shops and similar establishments, as well as the supply of beverages or food for consumption on the premises.<\/li><li>Services provided by discotheques and dance clubs.<\/li><li>Telephone operation through public telephone booths and cards which do not allow the identification of the holder.<\/li><li>Hairdressing and beauty parlour services.<\/li><li>Access to sports facilities.<\/li><li>Publication of photographs and services provided by photographic studios.<\/li><li>Use of sports facilities.<\/li><li>Parking and parking.<\/li><li>Film rental.<\/li><li>Dry cleaning and laundry.<\/li><li>Use of toll roads.<\/li><\/ul><p>A <strong>simplified invoice<\/strong> can justify all these actions, provided the value does not exceed EUR 3,000 (including VAT).<\/p><h3>When can a simplified invoice be issued?<\/h3><p>Simplified invoices can be issued:<\/p><p>If the amount (including VAT) is retained within certain limits: normally less than <strong>EUR 400<\/strong> or, in the case of individual services, up to <strong>EUR 3,000<\/strong>.<br \/>On invoice corrections. Whether it is a simple invoice or a free invoice, a copy of the invoice must be given to the client or purchaser and kept for them.<br \/>When can a simple invoice not be issued?<\/p><p>It is important to know that the simplified invoice cannot be used in some cases, regardless of the size of the transaction:<\/p><p>When goods are delivered within the territory of the Community.<br \/>In the case of distance selling.<br \/>Companies operating outside the scope of the applicable tax rates.<br \/>Investing in passive unit operations.<br \/><span style=\"text-decoration: underline;\">Get a free simplified invoice template<\/span> in<\/p><ul><li><a href=\"https:\/\/drive.google.com\/file\/d\/1c9l9TIl2HYpemZ2mMbug1O-CdrltiM1x\/view?usp=share_link\" target=\"_blank\" rel=\"noopener\">Pages Format<\/a><\/li><\/ul><p>\u00a0<\/p><ul><li><a href=\"https:\/\/docs.google.com\/document\/d\/1RfrXMmll66bxsr0lr_wOl69XUXAKhygW\/edit?usp=share_link&amp;ouid=112952788453949286235&amp;rtpof=true&amp;sd=true\" target=\"_blank\" rel=\"noopener\">Word format<\/a>\u00a0<\/li><\/ul><p>\u00a0<\/p><ul><li><a href=\"https:\/\/drive.google.com\/file\/d\/16Qd9wwWt-uSuTMhJqERwevhS--IdWIDw\/view?usp=share_link\" target=\"_blank\" rel=\"noopener\">simplified invoice PDF format<\/a><\/li><\/ul><p>without leaving your telephone number or email address. Access our drive for free.<\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The Simplified invoice, sometimes called simple invoices, are one of the key concepts in the accounting of any self-employed person, SME or large company. It is a specific type that replaces the old 2013 tickets and must meet a series of requirements to be valid. In this article, we will tell you when to use [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":10181,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-14975","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2022\/12\/Factura-simplificada-1.svg",315,445,false],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2022\/12\/Factura-simplificada-1.svg",246,348,false],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2022\/12\/Factura-simplificada-1.svg",212,300,false],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2022\/12\/Factura-simplificada-1.svg",793,1122,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.7 (Yoast SEO v27.4) - 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