From the delivery note to the invoice
A delivery note documents a delivery. It is not an invoice and it does not accrue VAT by itself. The invoice is issued later, inside the deadline, and it can group several delivery notes for the same customer. In the app they are different documents.
Delivery now, invoice inside the deadline
The delivery note shows that the goods or the work were handed over. Royal Decree 1619/2012 puts the duty to invoice on the invoice, not on the delivery note. If the customer is an entrepreneur or a professional, that invoice can wait until before the 16th of the following month and gather the month’s deliveries. Until the invoice exists, there is no number on your series and no VAT charged by that paper.
- The delivery note does not replace the invoice.
- VAT does not arise from the delivery note alone.
- Several notes for the same customer can go on one invoice.
Two documents
Factura Fácil treats the delivery note and the invoice as different documents. Issuing the delivery note does not use a number on the invoice series and does not create the billing record. The invoice, when you issue it, is the one that carries the number, the VAT and, if it applies, the record.
Common questions
Does the delivery note already count as an invoice?
No. It does not play the role of the invoice and it does not accrue VAT on its own. The invoice is issued later, inside the deadline.
Can I invoice several delivery notes together?
Yes, for the same customer, on the invoice that fits the deadline. In the app they stay different documents until you issue that invoice.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.