An invoice paid in instalments
Collecting in several instalments does not require an invoice for each month if VAT already accrued on the first one. The second payment is not a second sale. The app does not create an invoice from a bank movement, unless Stripe or MONEI is connected and the payment arrives through that gateway.
One accrual, several collections
The VAT act places accrual on the supply or the service, or on the advance if there was one. Once the base is invoiced, the instalments are a way of paying. Royal Decree 1619/2012 does not ask for a new invoice for the second receipt of the same operation. Issuing it again doubles the base and the tax. If the advance did accrue VAT, that advance already had its invoice, and the final one does not tax it again.
- The invoice arises with accrual, not with each instalment.
- Month two does not repeat the base.
- An advance that did accrue VAT is another invoice, already deducted on the final one.
The bank does not invoice
Factura Fácil does not open an invoice because a debit or a transfer comes in. It only creates the gateway collection document when Stripe or MONEI is connected and the payment arrives that way. The other instalments are recorded against the invoice that already exists.
Common questions
Do I invoice each monthly payment?
No, if the VAT on the whole operation already accrued on the invoice. The monthly payment is a collection, not a new base.
Does a bank credit create the invoice?
No, unless Stripe or MONEI is connected and the payment comes in through that gateway. An ordinary bank movement does not issue the 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.