Guests requesting an invoice in your tourist accommodation: how to do it right and avoid mistakes

More and more guests are requesting an invoice for their stay, especially if they are traveling for work. I explain when you are required to issue it, what information it must contain, how to do it if you rent through Airbnb or Booking, and the costly mistakes that can get you in trouble with the Tax Authorities.

Why are more guests requesting an invoice?

Ten years ago, no one asked for an invoice for a weekend stay. Today, it's a different story.

Remote work, business trips to tourist apartments (cheaper than hotels), self-employed individuals traveling for work... all of them need the invoice to deduct the expense. And you, as the owner, are obliged to provide it if asked.

Spoiler: it is not optional. And sending the Airbnb confirmation email is not enough.

Are you obliged to issue an invoice?

Yes. Whenever a guest requests it, you are obliged to issue it. This is stated in the Billing Regulations (Royal Decree 1619/2012).

The common doubt: "but if it's a private individual on vacation, also?". Yes. Although it doesn't help the individual to deduct anything, if they ask for it, you must provide it.

Another doubt: "and if I rent through Airbnb, isn't Airbnb the one who invoices?". No. Airbnb only acts as an intermediary. You, the owner, issue the invoice for the accommodation service. Airbnb invoices its commission separately (to you, not the guest).

Note: do not confuse "invoice" with the receipt or proof sent by the platform. That document is not a valid tax invoice in Spain.

When is it an invoice and when is it a simplified invoice?

There are two types of invoices, and knowing which one to issue saves you trouble.

Type	When to use	Maximum amount
Simplified invoice (ticket)	Private stays, small amount	Up to 400 euros (VAT included) or up to 3,000 euros in certain cases like hospitality
Full invoice	When the customer is a company or self-employed, or if the individual explicitly requests a full invoice	Any amount

In practice, if a private guest asks for "a ticket" for a 250 euro stay, a simplified invoice is sufficient. If it's a self-employed person who will deduct it, they need a full invoice with their NIF.

What data must an invoice contain?

For a full invoice, this is mandatory:

• Invoice number (sequential, without gaps)
• Date of issue
• Date of the operation (if different from the issue date)
• Your details: full name or business name, NIF, address
• Customer details: name, NIF, address
• Description of the service: "Tourist rental of dwelling at [address] from [date] to [date]"
• Taxable base (amount without VAT)
• VAT rate applied and amount (if applicable)
• Total

The simplified invoice requires fewer details: number, date, your details with NIF, description, VAT rate, and total. Customer details are not required unless they request them.

Do tourist rental invoices include VAT?

This is where many get confused. It depends on whether you provide hospitality services or not.

• Without hospitality services (only accommodation, cleaning at the end, and sheets upon entry): VAT exempt. The invoice does not include VAT, and the description states "Operation exempt from VAT according to Article 20.Uno.23 of the VAT Law".
• With hospitality services (cleaning during stay, changing sheets, breakfast, reception...): 10% VAT. And you must be registered for VAT.

If you have doubts about this, I have a full post about VAT in tourist rentals that explains it in detail.

How to issue the invoice if you rent through Airbnb or Booking

Here's the confusing part. Let's break it down.

Step 1: identify who pays you

In Airbnb and Booking, the platform transfers the money to you, but you provide the service to the guest. Tax-wise, you invoice the guest for the accommodation. The platform invoices you for its commission.

Step 2: calculate the correct taxable base

Be careful with this. If Airbnb charges 500 euros to the guest and transfers 450 (after deducting 50 for commission), your invoice to the guest is for 500 euros, not 450. The Airbnb commission is an expense you can deduct separately.

Many owners invoice for the net amount (450) and end up losing money and causing issues with the Tax Authorities.

Step 3: issue the invoice

Use the guest's details provided at check-in or in the message. If they request a full invoice and haven't provided NIF, ask for it. Without NIF, you cannot issue a full invoice.

Common mistakes that can be costly

1. Not using sequential numbering. Invoices must be numbered without gaps. If you issue 001, then 002, then 004... Tax Authorities will detect it and penalize you.

2. Issuing the invoice months later. The legal deadline is before the 16th of the month following the operation. If they request it in March and you issue it in July, that's wrong.

3. Including VAT when exempt. If you only provide accommodation without services, you cannot charge VAT. If you did so by mistake, you must rectify the invoice.

4. Not keeping a copy. You must keep issued invoices for 4 years (some say 6 for commercial statute). Save them digitally and in the cloud.

5. Invoicing for net amount after commission. As mentioned above: always invoice for the total amount paid by the guest.

6. Mixing invoices for multiple apartments with a single numbering sequence. If you own multiple properties, you can use different series (A-001, B-001...) but each series must be sequential.

Tools for easy invoicing

You don't have to use Word or Excel manually (though you can). There are simple options:

• Free programs: Factura Directa, Contasol, Anfix (basic version)
• Affordable paid programs: Holded, Quipu, Contabilium (between 10 and 30 euros per month)
• Excel with template: valid if you issue few invoices per year

From July 2025, with the anti-fraud law Verifactu, the programs you use must be certified. If you issue many invoices, this matters. If you issue 3 per year, practically any method still works.

More about this in the post on invoices and receipts in your tourist accommodation.

What to do if the guest requests the invoice after leaving

This happens often. They leave, and a week later they write: "Hey, I need the invoice for the company".

No problem. Ask for their details (name, NIF, address) and issue it with the current date, but indicate the actual stay date in the "operation date" field. Send it via email in PDF format, and that's it.

The only limit: you have 4 years to issue invoices (statute of limitations). If they request it 5 years later, you're no longer obliged.

How Autoregistro fits in

Autoregistro does not issue invoices, but it solves part of the process just before: obtaining the guest's details.

When the guest fills out the registration form in SES Hospedajes, you receive their complete data (name, ID/NIE/passport, address). With that, you already have much of what you need if they later request an invoice. You would only need to ask for their NIF if they are a company or self-employed.

And the cost is 1 euro per month per property. Less than a coffee. The guest fills out the form, their data automatically goes to SES, and you have everything stored if needed someday.

Frequently asked questions

Do I have to issue an invoice if the guest doesn't ask for one? No. You are only obliged when they explicitly request it. Still, it's a good idea to keep an internal record of all stays.

Is the Airbnb confirmation email valid as an invoice? No. That document does not meet the legal requirements of a Spanish invoice. It is only a reservation proof.

Can I charge for issuing the invoice? No. Issuing the invoice is a legal obligation, not an additional service. You cannot charge for it.

And if the guest is foreign and doesn't have a Spanish NIF? Use their tax identification number from their country of origin (VAT number if EU, tax ID if outside). If it's a private individual, their name and passport are usually enough for a simplified invoice.

What if the Tax Authorities ask for old invoices I don't have? Sanctions. Penalties for not keeping or correctly issuing invoices range from 150 euros per invoice to 2% of the billed amount (with minimums of 300 euros). It can escalate quickly.