The invoice feeds the forms and does not submit them
Issuing an invoice does not file any form. It feeds output VAT on modelo 303 and the income on the payment on account, modelo 130 or modelo 131 depending on the regime, and on modelo 100.
Which figure comes from each document
An invoice you issue adds output VAT and income. An expense, if it belongs to the activity and the invoice allows it, adds deductible VAT and cost. Withholding taken on your invoices reduces modelo 130. None of those documents, on its own, leaves the form filed.
- Issued invoices: output VAT and income.
- Expenses: deductible VAT and costs.
- Withholdings on your invoices: they reduce modelo 130.
Calculating is not filing
Factura Fácil calculates modelo 303, modelo 130 or 131, and modelo 100 from what you recorded, when it fits the profile. It can prepare an import file. It does not file those forms. The map is in modelo 303 and modelo 130.
Common questions
Does issuing the invoice file modelo 303?
No. The invoice feeds output VAT and income. Filing modelo 303, modelo 130 or 131, and modelo 100 is a later step, on the Tax Agency site.
Does withholding on my invoices go on modelo 303?
No. That withholding reduces modelo 130. Modelo 303 is the VAT difference. The app uses the invoices you confirmed and does not file the forms.
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.