Simplified invoices in the flower shop: what the Spanish tax authorities expect

The receipt you give a customer when they take a bouquet away has an official name in Spain: simplified invoice (factura simplificada). It isn’t an unimportant scrap of paper — it’s the document you use to justify almost all your everyday sales to the tax authorities. In this article we explain, without jargon, what a simplified invoice is for a flower shop, up to what amount you can use it, what details it must include and how it differs from the full invoice you’re sometimes asked for.

What a simplified invoice is (the old “receipt”)

What we used to call a receipt has been called a simplified invoice since 2013. It’s the invoice you issue for a counter sale without having to identify the customer: there’s no need to ask for their tax ID or address. It covers the vast majority of your sales: the bouquet someone buys as they pass, the centrepiece they take for a lunch, the plant as a gift.

It’s a fully valid invoice —it justifies the VAT you’ve charged— but lighter than a full invoice. That’s why it’s the natural tool for counter trade, and a flower shop is counter trade through and through.

Up to what amount you can use a simplified invoice

There’s a detail here that many people don’t know and that works in your favour:

• The general limit for a simplified invoice is €400 (VAT included).
• But for retail sales —and a flower shop’s counter sales are retail— that limit rises to €3,000 (VAT included).

In practice, almost any sale in your shop fits within a simplified invoice. You’ll only need to issue a full invoice when the customer specifically asks for one to deduct the expense, or for very large transactions (a wedding worth several thousand euros, for example).

What details a simplified invoice must include

A simplified invoice isn’t valid “on a napkin”. The rules (the invoicing regulations) set some minimums. It must include:

1. Number and, if you use one, series. The numbering has to be sequential: no gaps and no repeats.
2. Date of issue (and the date of the transaction, if different).
3. Your details: the flower shop’s tax ID and name or company name.
4. A description of what’s being sold (bouquets, plants, delivery service…).
5. The VAT: either the rate applied or the wording “VAT included”.
6. The total to pay.

It doesn’t seem like much, but the point most often missed is the first one: sequential numbering. Keeping receipts by hand, in a drawer, without an ordered series, is exactly what the new rules want to put an end to. Software sorts it out by itself: every receipt comes out with its number, in order, without you having to think about it.

Simplified vs full: when you need each one

The difference is simple:

The practical rule: always issue a simplified invoice, and when someone says “could I have an invoice?”, turn it into a full one by adding their tax details. Good software makes that jump in two clicks, without retyping the sale.

Simplified invoices and Verifactu: what’s coming

All this connects with Verifactu, the Spanish Tax Agency’s system that will require software to record every invoice in a tamper-proof way. And note: receipts count too, because a simplified invoice is an invoice in every respect.

That means when your date arrives —the law currently says 1 January 2027 for companies and 1 July 2027 for the self-employed, and the authorities have announced a delay to October 2028—, even the counter receipt will have to come from approved software. The notebook and the old cash register are left out. We cover it all in the Verifactu guide for florists.

How Evoflor handles it

In Evoflor, the counter receipt is a correct simplified invoice from day one: automatic sequential numbering, VAT applied properly and everything stored. Simplified receipts are included in every plan, from €59/month.

And when a customer asks for a full invoice, you convert it without repeating the sale: add their tax details and you’re done. Full VAT invoicing and the summary for your accountant are included in every plan, from Basic; you can see how it works on the invoicing for florists page. All with Verifactu mode already built in.

Frequently asked questions

Is my flower shop’s receipt an invoice? Yes. Since 2013 the receipt has been called a simplified invoice and it’s a fully valid invoice: it justifies the sale and the VAT charged, even though it doesn’t carry the customer’s details.

Up to what amount can I issue a simplified invoice? As a flower shop you sell at retail, so you can issue it up to €3,000 VAT included. The general €400 limit doesn’t apply to your counter sales.

Do I have to put the customer’s tax ID on the receipt? Not on a normal simplified invoice. Only if the customer wants to deduct the expense: then you turn the receipt into a full invoice (or a qualified simplified invoice) by adding their tax ID and address.

Can a normal cash register issue simplified invoices? For today’s day-to-day it may do, but with Verifactu it falls short: you’ll need software that records every invoice in a tamper-proof way, receipts included. Better to switch in good time.

This article is for guidance only and reflects the Spanish rules in force at the time of publication. For your specific case, always check with your accountant or tax adviser.