Differences between full invoice and simplified invoice
Full Invoice VS Simplified Invoice
In some European countries, including Spain, there is a Simplified Invoice option in addition to the Full Invoice. In most other countries, this type of invoice does not exist.
If this type of invoice exists in your country, or if you’d like to learn more about it, we invite you to keep reading. We hope you find the information useful.
You may be wondering when you need to issue a full invoice and when a simplified one is enough. Although they may look similar, there can be important tax and legal differences — especially if you work with different types of clients (individuals, freelancers, companies) and if you make sales both inside and outside your home country.
The main difference between them is that a full invoice must include the client’s details, while a simplified one does not.
SPAIN
In Spain, in general, you can issue simplified invoices when the total amount does not exceed €400 (VAT included), with some exceptions.
General limits for issuing simplified invoices:
Type of pet business |
Is a simplified invoice allowed up to €3,000? |
General simplified invoice limit |
|---|---|---|
Pet Grooming |
✅ Yes |
Up to €3,000 VAT included |
Pet Daycare & Hotel |
❌ No |
Up to €400 VAT included |
Pet Shop |
✅ Yes |
Up to €3,000 VAT included |
Pet Training |
❌ No |
Up to €400 VAT included |
Veterinarian |
❌ No |
Up to €400 VAT included |
Breeding & Sale of Pets |
❌ No |
Up to €400 VAT included |
Pet Transport |
❌ No |
Up to €400 VAT included |
This doesn’t apply to all cases. You also need to take into account the type of client:
Client type |
Simplified Invoice? |
Full Invoice? |
VAT? |
|---|---|---|---|
Individual (Spain) |
✅ Yes |
✅ Yes, if requested |
✅ Yes |
Freelancer/Company (Spain) |
❌ No (not recommended) |
✅ Mandatory |
✅ Yes |
EU Company (with VAT ID) |
❌ No |
✅ Mandatory |
❌ No (reverse charge) |
EU Individual |
✅ Yes (if under €400) |
✅ Yes, if requested |
✅ Yes (except thresholds) |
Non-EU Client |
❌ No |
✅ Mandatory |
❌ No (export) |
GESPET TIPS & ADVICE
These are general limits — you should always check whether other limits and/or restrictions apply in your specific case. If you have questions about invoicing, applicable taxes, exceptions, etc., we strongly recommend consulting a tax professional or the relevant authority so they can help you resolve any doubts and ensure your invoicing is fully compliant.
OTHER EU COUNTRIES
Country |
Simplified invoice limit |
Allowed? |
|---|---|---|
France |
€150 for simplified invoices (low amount invoices) |
Only quick retail sales (pet shop or grooming may apply). Other areas not allowed. |
Italy |
Up to €400 (previously €100) |
Only simple and quick sales (pet shop or grooming may apply). Other areas not allowed. |
Germany |
Up to €250 (Kleinbetragsrechnung) |
Applicable only to quick and low-value sales (shops, occasional grooming). Other areas not allowed. |
Netherlands |
Up to €100 |
Only very small sales (shop, basic grooming). Other areas not allowed. |
Portugal |
Products: up to €1,000 (retail sales); Services: up to €100 |
Shops/retail sales: yes (up to €1,000). Services (grooming, training, etc.): only if ≤€100. Higher value services not allowed. |
Other countries |
No immediate public data available regarding simplified invoice limits in these countries. You must check with the national Tax Authority. |
|
LATIN AMERICA
In general, no Latin American country has an equivalent to the "simplified invoice." Most have mandatory electronic invoicing systems, requiring full details of both the issuer and the recipient when applicable, and this applies uniformly across all pet business sectors.
Country |
Simplified invoice? |
Applicability in pet business sector |
|---|---|---|
Argentina |
No; electronic invoice mandatory |
Only full electronic invoices apply to all services |
Bolivia |
No; electronic invoice mandatory |
Only full electronic invoices apply to all services |
Brazil |
No; electronic invoice mandatory |
All require full invoice (Nota Fiscal Eletrônica) |
Chile |
No; electronic invoice mandatory since 2003 |
Only full electronic invoices apply to all services |
Colombia |
No; mandatory electronic document (invoice or POS receipt) |
Only full electronic invoices apply to all services |
Costa Rica |
No; electronic invoice mandatory for many taxpayers |
Only full electronic invoices apply to all services |
Ecuador |
No; electronic invoice mandatory |
Only full electronic invoices apply to all services |
Guatemala |
No; electronic invoice mandatory |
Only full electronic invoices apply to all services |
Honduras |
No; electronic invoice mandatory |
Only full electronic invoices apply to all services |
Mexico |
No; only full CFDI with complete details |
Only full electronic invoices apply to all services |
Panama |
In transition; electronic invoicing pilot project (2022) |
Still in implementation; full invoicing will presumably become mandatory |
Paraguay |
In transition; TFEN implementation plan (2017–2022) |
Full electronic invoicing expected |
Peru |
No; electronic invoice mandatory |
Only full electronic documents, no simplified option |
Dominican Republic |
No; electronic invoice voluntary |
Although still voluntary, it is expected to become mandatory |
Uruguay |
No; electronic invoice mandatory |
Only full electronic invoices apply to all services |
Venezuela |
No; electronic invoicing limited by sector |
Only certain public sectors or large issuers; not generalized |
Others (Peru, Bolivia, Ecuador, Costa Rica, ...) |
Only full electronic invoices apply to all services |
GESPET TIPS & ADVICE
This information may not be fully up to date or may have changed according to current regulations. If you are unsure whether it applies to you or if you have any doubts, we recommend consulting your tax advisor or contacting the relevant tax authority directly.
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