What a self-invoice is
A self-invoice is issued by the recipient, not by the supplier, in the cases the regulation allows and with the agreement of the person who carries out the operation. It is not the invoice you send to a customer in the ordinary course.
Who issues it
Royal Decree 1619/2012 allows the recipient to issue the invoice in authorised cases and with prior agreement. The supplier is still the person who carries out the operation. A self-invoice does not replace your duty to invoice when the law requires you to issue it. Calling the invoice you send a customer a self-invoice mixes up the two roles.
- The customer issues it, not the supplier.
- An allowed case and the agreement of the person who operates are required.
- It is not the ordinary invoice you send.
The invoice you send
Factura Fácil is for the invoice you issue to the customer. Do not prepare here the document the recipient is the one to issue in your name. The ordinary invoice, on your series, is still yours.
Common questions
Can I call the invoice I send a self-invoice?
No. If you issue it to the customer, it is your invoice. The self-invoice is issued by the recipient, in the allowed cases and with agreement.
Is the supplier’s agreement required?
Yes. Without the agreement of the person who carries out the operation, the recipient cannot take their place in issuing it.
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.