From January 1st the RD 1619/2012 law, establishes a new law for the
invoices with an important change: tickets can not be produced by a
professional or a company invoicing a client for a service. The tickets were
being used in a massive way in some activities like bars, restaurants, bistros,
motorways, etc. for justifying the selling of a service or product. From now on
these are replaced by the simplified invoice (factura simplificada).
When a deal is 400 euros or lower, or when an amended invoice needs to
be produced, then a simplified invoice (factura simplificada) can be the way to
proceed. The limit is 3000 euros (IVA
included) per invoice (factura) for the activities of bar, restaurant, disco,
bistro, motorway among others. Operations above this limit require to be
justified by a formal invoice including the clients fiscal details, etc.