Simplified Invoice

Description

In Spain, a simplified invoice (factura simplificada) is a sales document intended for retail or B2C transactions where the customer does not need to be fully identified on the invoice.
Unlike a standard invoice, it may omit the customer’s tax identification number and, depending on settings, even the customer name on the PDF.

Simplified invoices are typically used for individual consumers and follow lighter identification rules while remaining compliant with Spanish invoicing requirements.

Customer Setup

Simplified invoices can be generated for a customer when both of the following conditions are met:

• customerType is set to INDIVIDUAL (
  • BUSINESS
  • INDIVIDUAL
  ).
• nonIdentifiedCustomer is enabled on the customer.

When nonIdentifiedCustomer is selected, the sales invoices for this customer will be simplified invoices (without including the identification number).

Invoice Creation Rules

A simplified invoice can be created with different rules than a standard invoice:

• documentId: For a Spanish customer, you need to fill a valid NIF/DNI/NIE number.
  The value is not mandatory.
• vatNumber: Not mandatory.
• addresses#CompanyAddress: Optional.

Special Case: Customer Country and VAT

Even when the customer’s countryAcronym indicates a country different from the current legislation (for example, GB for an organization operating under ES legislation), Spanish VAT (IVA) still applies on simplified invoices.

On a standard invoice, VAT treatment may depend on whether the customer is in Spain, in the EU (VIES), or outside the EU.
A simplified invoice follows a different rule: it is intended for retail sales to final consumers where the recipient does not act as a business or professional. In that context, the applicable Spanish tax rate must still be shown on the document.

This is consistent with Spanish VAT invoicing rules and the AEAT VAT manual on simplified invoices:

• A simplified invoice must include the applicable tax rate (tipo impositivo aplicado).
• It is permitted only for qualifying domestic B2C retail operations (generally up to €400 VAT included, or up to €3,000 VAT included in specific sectors such as retail, hospitality, or transport).
• It may not be issued for operations where a different VAT treatment would normally apply, such as intra-EU supplies of goods or transactions performed outside the European Union when the supplier is established in Spain.

In practice, relaxing customer identification on a simplified invoice does not exempt the transaction from Spanish VAT.
The customer’s countryAcronym does not change this behavior in Sage Active.

PDF Options

The customer name on the simplified invoice PDF can be controlled with printNameOnPdf:

• On the customer, printNameOnPdf defines the default value used when creating a new invoice.
• On the sales invoice, printNameOnPdf controls whether the customer name is printed on the simplified invoice PDF.
  When true, the customer name is printed on the simplified invoice PDF.
  On creation, this option can be pre-filled from the customer’s printNameOnPdf default and then changed on the invoice if needed.

Creating a Simplified Invoice

Invoice creation uses the same createSalesInvoice mutation as for a standard invoice.

No specific product or line type is required.
Once the customer is configured for simplified invoices, create the invoice as usual and optionally set printNameOnPdf on the invoice payload.