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Invoice template for autónomos in Spain who bake
A Spain invoice template for autónomos needs a correlative number, the issue date, your name, NIF and address, your customer's name, NIF and address, a description of what you sold, the taxable base, the VAT rate and the VAT amount, and the total. Download the sheet below as CSV, fill one row per product, and keep the totals by VAT rate apart, because a bakery invoice often mixes bread at 4% and cakes or pastries at 10%.
| Description | Quantity | Unit price excl. VAT (EUR) | Taxable base (EUR) | VAT rate | VAT amount (EUR) | Line total (EUR) |
|---|---|---|---|---|---|---|
| Whole cheesecake, 12 slices | 4 | 22.00 | 88.00 | 10% | 8.80 | 96.80 |
| Box of 6 croissants | 10 | 6.50 | 65.00 | 10% | 6.50 | 71.50 |
| Butter biscuits, 250 g bag | 8 | 4.00 | 32.00 | 10% | 3.20 | 35.20 |
| Lemon sponge cake | 3 | 12.00 | 36.00 | 10% | 3.60 | 39.60 |
| Ordinary bread, 250 g baguette | 32 | 1.20 | 38.40 | 4% | 1.54 | 39.94 |
| Subtotal at 10% | - | - | 221.00 | 10% | 22.10 | 243.10 |
| Subtotal at 4% | - | - | 38.40 | 4% | 1.54 | 39.94 |
| Invoice total | - | - | 259.40 | - | 23.64 | 283.04 |
Last verified October 11, 2026
What a full invoice in Spain must include
Spain's invoicing regulation (Real Decreto 1619/2012) lists the details of a full invoice, the factura completa. If one is missing, your customer may not be able to deduct the VAT, so check each one before you send it.
- Invoice number, correlative within its series (for example 2026-014), with no gaps
- Date of issue, and the date of the sale if it was different
- Your full name, NIF and address as the issuer
- Your customer's name or company name, NIF and address
- A description of each product: what it is, how many, and the unit price before VAT
- The taxable base for each VAT rate, the rate applied and the VAT amount
- The invoice total
- If a line is exempt from VAT, a note saying why
How to fill the template, line by line
Put the header details (number, dates, your details and your customer's) at the top of the sheet. Then add one row per product: quantity, unit price without VAT, the taxable base (quantity times unit price), the VAT rate, and the VAT amount (base times rate).
Round the VAT for each rate to the cent, then add the subtotal rows: one taxable base and one VAT amount per rate. The invoice total is the sum of all bases plus all VAT amounts.
In the example below, a café buys cakes, pastries and bread for the week. Four lines carry 10% VAT and the bread carries 4%, so the invoice shows two bases: 221.00 euros at 10% (22.10 euros of VAT) and 38.40 euros at 4% (1.54 euros of VAT), for a total of 283.04 euros. These prices are only an example.
| Field | Example |
|---|---|
| Invoice number | 2026-014 |
| Date of issue | 5 October 2026 |
| Issuer | Ana Ruiz, NIF 12345678Z, Calle Mayor 3, Zaragoza |
| Customer | Café La Plaza SL, NIF B12345678, Plaza España 1, Zaragoza |
Which VAT rate applies to what you bake
Ordinary bread (pan común) is taxed at the super-reduced 4% rate. Cakes, pastries, biscuits and most other bakery products are food at the reduced 10% rate.
Breads with added ingredients can fall outside the 4% rate, so confirm the rate of each product with your gestoría or the Agencia Tributaria before you set up your sheet.
Simplified invoice: when a ticket is enough
You can issue a factura simplificada instead of a full invoice when the total is 400 euros or less, VAT included, or up to 3,000 euros for retail sales to consumers, such as a bakery counter. It needs the number and series, the date, your name and NIF, the products, the VAT rate applied (you may add the words IVA incluido), the taxable base for each rate if the ticket mixes 4% and 10% products, and the total.
When a business customer needs to deduct the VAT, it can ask you to add its NIF and address to the simplified invoice and to show the VAT amount separately, or you issue a full one. For wholesale orders to cafés and shops, a full invoice is the safe default.
Autónomo invoicing: numbering, records and new software rules
Number invoices in order and never reuse or skip a number; if you cancel one, issue a corrective invoice (factura rectificativa) with its own series. Keep a copy of every invoice you issue and receive, and record them in your VAT books, which your quarterly return is based on.
Spain is bringing in new requirements for invoicing software (the Veri*factu system), and the start dates have been moved more than once. The dates in force are 1 January 2027 for companies and 1 July 2027 for autónomos (Real Decreto-ley 15/2025), and in October 2026 the government announced it would move them again, to 2028. Whether they affect how you issue invoices, including from a spreadsheet, is a question for your gestoría or the Agencia Tributaria. This template is a guide to the content of an invoice, not legal or tax advice.
Where Farinu helps today
Farinu does not issue invoices. What it does is keep the numbers you copy into this template: your customers, each custom order with its deposit and balance, your wholesale and retail price lists, and every sale in the sales log.
It also tells you whether the price on that invoice pays: Farinu costs each recipe with ingredients, packaging, labour, machines and overhead, suggests a price by adding your target markup to unit cost, and alerts you when an ingredient price rise eats into it.
Sources
- Real Decreto 1619/2012, invoicing regulation (BOE)
- Invoicing software and Veri*factu (Agencia Tributaria)
Questions
- Do I have to charge VAT on cakes as an autónomo in Spain?
- Yes, in general. Sales of cakes and pastries carry 10% VAT and ordinary bread 4%, and you declare it in your quarterly return. Your gestoría can confirm your regime and the rate of each product.
- Do I need to withhold IRPF on a bakery invoice?
- Selling what you bake is usually a business activity, and IRPF withholding applies mainly to professional activities, so bakery invoices normally carry none. Confirm it with your gestoría for your own registration.
- Can I use a simplified invoice for a birthday cake order?
- Yes, for a consumer and a total of 400 euros or less with VAT included, or up to 3,000 euros as a retail sale. If the buyer is a company that wants to deduct the VAT, issue a full invoice.
- Does Farinu create invoices?
- No. Farinu keeps your customers, orders with deposits and balances, price lists and sales, so the figures for this template are in one place.
Related pages
Know your price before you invoice it
Cost up to 10 recipes free in Farinu, see your margin on every product, and keep customers, orders and sales together. Move to Team when you need more.