The book of issued invoices
Each invoice you issue leaves a line in the book: number, date, customer, base, and VAT. In the app that book is the invoice list.
What has to be on it
The issued-invoice book identifies each invoice with its number and date, names the customer, and separates the base from the VAT. Without those fields the list does not work as a book, even if the payment is on the bank statement.
- Invoice number and date.
- Customer, base, and VAT.
- The bank movement is not the book.
The list is not a return
The invoice list in Factura Fácil is the record of what you have issued. You can export it. That export does not file modelo 303 or any other return. The return, if you have to file one, is sent on the Tax Agency site.
Common questions
Is the app’s list the issued-invoice book?
Yes, for the invoices you have created: number, date, customer, base, and VAT. Exporting it does not file a return.
Does an invoice without a number count for the book?
No. The book needs the number, the date, the customer, the base, and the VAT. The invoicing regulation already requires those fields on 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.