Invoices and Receipts in Your Vacation Rental: When to Issue Them, What to Include, and How to Avoid Trouble with Tax Authorities

You have a guest asking for an invoice. Another one wants a receipt "for the company". And you're not quite sure what to give, what details to include, or if it's mandatory. Don't worry, it happens to almost everyone. In this post, I explain when you need to issue an invoice in your vacation rental, what information it must contain, the difference between a standard and a simplified invoice, and how to set up a system that saves you time (and scares with the tax authorities).

First: Are you required to issue an invoice?

The short answer is: yes, almost always. The Billing Regulation (RD 1619/2012) requires entrepreneurs and professionals to issue invoices for their transactions. And even if you don't consider yourself an "entrepreneur," for tax purposes, tourist rental is an economic activity when you provide additional services, or a transfer of use when you don't. In both cases, there is an obligation to document income.

The more correct question is: complete invoice or simplified invoice (what used to be called a ticket)?

Simplified invoice: the one you'll use 90% of the time

You can issue a simplified invoice when:

• The amount is less than 400 euros (VAT included), always.
• The amount is less than 3,000 euros (VAT included) in transactions where tickets were traditionally issued: hospitality, passenger transport, parking... and here tourist accommodation is included.

In practice, for a normal weekend or week-long stay, the simplified invoice suffices.

Ordinary (full) invoice: when the guest requests it

You must issue a full invoice whenever:

• The recipient is a business or professional acting as such and requests it (typical: a corporate traveler).
• The recipient is a private individual who demands it to exercise a tax right.
• The operation exceeds 3,000 euros.
• The operation is intra-community or export.

Translation: when a guest tells you "I need an invoice with my company's details," you must issue a full invoice. No excuses.

What data each type must include

Simplified invoice

Data	Mandatory
Number and series	Yes
Issue date	Yes
Date of the operation (if different)	Yes
Issuer's NIF (your)	Yes
Name and surname or company name of the issuer	Yes
Description of the service	Yes
Applied VAT rate (or "VAT included")	Yes
Total amount	Yes
Recipient's NIF and name	Only if requested

Ordinary invoice

All of the above, plus:

• Complete recipient details: name, NIF, and address.
• Itemized taxable base.
• VAT rate and amount separately.
• If applicable, indicate withholding.

The VAT confusion: with or without?

This is where many people make mistakes. VAT in tourist rentals depends on whether you provide hospitality services or not. I cover this in depth in VAT in tourist rentals in Spain, but quick summary:

• Rental without hotel services (only handing over keys and cleaning at the end): VAT exempt. The invoice states "Operation exempt from VAT according to art. 20.Uno.23 LIVA".
• Rental with hotel services (cleaning during the stay, changing sheets, reception, breakfast...): subject to VAT at 10%.

Note: if you rent through Airbnb or Booking, this DOES NOT change your VAT situation. What changes is that the platform can issue invoices in your name for the commission, but the main service is provided by you.

And if I am a non-resident, what?

It changes quite a bit. If you're a non-resident within the EU, you have different obligations, and if you're outside the EU, even more so. I explain this in detail in Tourist rental as a non-resident.

Invoice vs receipt: they are not the same

I get asked this a lot. A receipt is a document that proves a payment, but it has no fiscal validity to deduct expenses. An invoice does.

Document	Fiscal value	When to use
Receipt	Not deductible	To confirm an informal payment
Simplified invoice	Deductible with limitations	Small transactions
Full invoice	Fully deductible	When the client needs it for their accounting

If a guest asks you for "a receipt," ask them what they need it for. If it's to present it to their company, what they need is an invoice.

Numbering: the detail many overlook

Invoices must be numbered sequentially. You can use different series if you organize yourself (for example, a series per property), but within each series, it must be sequential and without gaps.

Valid examples:

• 2025/001, 2025/002, 2025/003...
• A-001, A-002 (for property A) and B-001, B-002 (for property B).

What you CANNOT do: skip numbers because "I canceled that invoice." If you cancel, issue a corrective invoice (series R or similar) referencing the original.

Deadlines: when to issue and when to keep

When to issue

• If the recipient is an individual: at the moment of payment or service provision.
• If the recipient is a business/professional: before the 16th day of the month following the operation.

In practice, the cleanest way is to issue the invoice on check-out day. That keeps everything aligned.

How long to keep them

Minimum 4 years according to the General Tax Law. But I recommend keeping them for 6 years to also cover commercial statutes of limitations. And if you plan to deduct related expenses, keep those supporting documents too.

More about document retention related to guests in Should I keep signed traveler reports?.

How to set up the system without going crazy

If you have 1 or 2 properties and few bookings, an Excel sheet and a PDF might suffice. If you have more volume, better to use software.

Option 1: Excel + PDF template

Cost: 0 euros. Time: 5-10 minutes per invoice. Error risk: medium (numbering, formulas).

Option 2: Free or inexpensive billing programs

Options like FacturaDirecta, Holded in basic plan, Quipu, Anfix... Cost around 10-30 euros per month. They automatically number invoices, generate PDFs, keep records, and export to your accountant.

Option 3: your PMS or channel manager

Many PMS (Smoobu, Lodgify, Avantio...) have billing modules. If you already pay for one, use it. More on when a PMS or channel manager is worth it in Do you need a channel manager?.

Common mistakes that cost you dearly

1. Issuing only when asked. Even if the guest doesn't request an invoice, you must document the income. At least a simplified invoice.
2. Not including the guest's NIF when requested. If they ask for it to deduct it, they need it.
3. Skipping numbers. This is the first red flag in an inspection.
4. Mixing series without logic. If you use multiple series, document the criteria.
5. Not keeping a copy. The invoice is also yours. Save PDF + cloud backup.
6. Applying VAT when it doesn't apply (or vice versa). Check your situation carefully with an advisor.

And the invoices YOU receive (expenses)

To deduct an expense, you need an invoice in your name with your NIF. A Mercadona receipt with cleaning products, for example, isn't valid as a full invoice (although simplified ones with your data are). Always request an invoice when purchasing items for the vacation rental.

For details on deductible expenses and how, I have a dedicated post: What expenses can I deduct from the tourist rental.

How Autoregistro fits in

Autoregistro doesn't issue invoices; that's done by your billing software or your accountant. What it does do is eliminate the part of guest registration: your guests fill out an online form with their data, and that data is automatically sent to SES Hospedajes. You don't touch anything.

It costs 1 euro per month per property. Less than a coffee. While you keep your invoices in order, we ensure the reports reach where they need to.

Frequently Asked Questions

Can I issue one invoice for the entire stay or do I need one per night?

One for the entire stay. The invoice documents the operation, and the operation is the full stay, not each night.

If the guest pays through Airbnb, do I have to issue an invoice?

Yes. Airbnb is just the payment gateway and intermediary. You provide the service, so you issue the invoice. Airbnb will issue an invoice to you for their commissions (separately).

Can I issue invoices in English?

Yes, you can issue them in any language, but if the Tax Agency requests them, they may require a sworn translation. The most practical: bilingual Spanish-English.

What if I forget to issue an invoice?

You must regularize it as soon as possible. If it's a one-off, issue the invoice with the correct date of the operation. If the Tax Agency detects it and you haven't done so, the minimum penalty is 1% of the unpaid amount, with a minimum of 300 euros.

What if the guest asks for the invoice months after check-out?

You must provide it. Issue an invoice with the current issue date but indicating the actual date of the operation (the stay). And if you've already issued a simplified invoice without their data, you can now issue a full invoice with their complete data as long as it's within the 4-year period.