{"id":124137,"date":"2022-07-30T03:15:21","date_gmt":"2022-07-30T01:15:21","guid":{"rendered":"https:\/\/rmarketingdigital.com\/negocios\/modelo-de-factura-autonomo\/"},"modified":"2021-04-06T23:37:42","modified_gmt":"2021-04-06T21:37:42","slug":"modelo-de-factura-autonomo","status":"publish","type":"post","link":"https:\/\/rmarketingdigital.com\/en\/business\/modelo-de-factura-autonomo\/","title":{"rendered":"Autonomous invoice model"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_86 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/rmarketingdigital.com\/en\/business\/modelo-de-factura-autonomo\/#Factura-para-autonomos-Datos-a-incluir\" >Invoice for freelancers: Data to include<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/rmarketingdigital.com\/en\/business\/modelo-de-factura-autonomo\/#Los-principales-apartados-que-tendra-el-documento-seran-los-siguientes\" >The main sections that the document will have will be the following:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/rmarketingdigital.com\/en\/business\/modelo-de-factura-autonomo\/#Plantillas-de-facturas\" >Invoice templates<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/rmarketingdigital.com\/en\/business\/modelo-de-factura-autonomo\/#Modelo-de-factura-sin-IVA-para-autonomos-y-pymes\" >Invoice model without VAT for freelancers and SMEs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/rmarketingdigital.com\/en\/business\/modelo-de-factura-autonomo\/#Modelo-de-factura-simplificado-para-autonomos-y-pymes\" >Simplified invoice model for freelancers and SMEs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/rmarketingdigital.com\/en\/business\/modelo-de-factura-autonomo\/#Modelo-de-facturacion-intracomunitaria-para-autonomos-y-pymes\" >Intra-community billing model for the self-employed and SMEs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/rmarketingdigital.com\/en\/business\/modelo-de-factura-autonomo\/#Modelo-de-factura-para-autonomos-dependientes\" >Invoice template for dependent self-employed<\/a><\/li><\/ul><\/nav><\/div>\n<div>\n<p><picture class=\"aligncenter size-responsive-content wp-image-17184\"><source type=\"image\/webp\" data-lazy-srcset=\"https:\/\/www.economiafinanzas.com\/wp-content\/uploads\/2018\/03\/facturas-830x554.jpg.webp 830w, https:\/\/www.economiafinanzas.com\/wp-content\/uploads\/2018\/03\/facturas-300x200.jpg.webp 300w, https:\/\/www.economiafinanzas.com\/wp-content\/uploads\/2018\/03\/facturas-400x267.jpg.webp 400w, https:\/\/www.economiafinanzas.com\/wp-content\/uploads\/2018\/03\/facturas-450x300.jpg.webp 450w, https:\/\/www.economiafinanzas.com\/wp-content\/uploads\/2018\/03\/facturas.jpg.webp 1000w\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns='http:\/\/www.w3.org\/2000\/svg'%20viewBox='0%200%20830%20554'%3E%3C\/svg%3E\" data-lazy-sizes=\"(max-width: 830px) 100vw, 830px\"><\/source><br \/>\n<img alt='invoices-830x554-3677194' width='830' height='554' srcset='\/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/facturas-830x554-3677194.jpg 830w, \/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/facturas-830x554-3677194-300x200.jpg 300w, \/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/facturas-830x554-3677194-768x513.jpg 768w, \/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/facturas-830x554-3677194-16x12.jpg 16w' data-lazy-sizes='(max-width: 830px) 100vw, 830px' src='https:\/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/facturas-830x554-3677194.jpg'>\n<\/picture><\/p>\n<p><noscript><picture class=\"aligncenter size-responsive-content wp-image-17184\"><source type=\"image\/webp\" srcset=\"https:\/\/www.economiafinanzas.com\/wp-content\/uploads\/2018\/03\/facturas-830x554.jpg.webp 830w, https:\/\/www.economiafinanzas.com\/wp-content\/uploads\/2018\/03\/facturas-300x200.jpg.webp 300w, https:\/\/www.economiafinanzas.com\/wp-content\/uploads\/2018\/03\/facturas-400x267.jpg.webp 400w, https:\/\/www.economiafinanzas.com\/wp-content\/uploads\/2018\/03\/facturas-450x300.jpg.webp 450w, https:\/\/www.economiafinanzas.com\/wp-content\/uploads\/2018\/03\/facturas.jpg.webp 1000w\" sizes=\"(max-width: 830px) 100vw, 830px\"><\/source><br \/>\n<img alt='invoices-830x554-3677194' src='https:\/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/facturas-830x554-3677194.jpg' width='830' height='554' srcset='\/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/facturas-830x554-3677194.jpg 830w, \/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/facturas-830x554-3677194-300x200.jpg 300w, \/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/facturas-830x554-3677194-768x513.jpg 768w, \/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/facturas-830x554-3677194-16x12.jpg 16w' sizes='(max-width: 830px) 100vw, 830px'>\n<\/picture>\n<\/noscript><\/p>\n<p>When starting as a freelancer, one of the issues that must be specified will be the correct preparation of an invoice with a<strong> autonomous invoice model<\/strong>. It is an essential document where the information necessary to execute a transaction, or make the purchase of goods or services will be reflected.<\/p>\n<p>The delivery of invoices to clients will also allow the opportunity to develop the corresponding annotations in the sales and results books, which will be the accounting basis for calculating the taxes to be paid.<\/p>\n<p>The non-issuance of this type of document in the appropriate cases will cause the self-employed to incur an underground economy, and may face a tax penalty for said fact.<\/p>\n<p>Invoices must be consecutively numbered and kept as a copy of the issues made. The VAT and personal income tax percentages corresponding to the activity carried out must be included in their calculations.<span id=\"more-17183\"><\/span><\/p>\n<p>On repeated occasions, the self-employed have doubts about the concepts to be handled, as well as about the data and requirements that must be met in order for a document of this type to be prepared in accordance with current regulations.<\/p>\n<p><strong>If this subject is not understood and mastered well, it is almost certain that the self-employed will end up having problems with the Treasury.<\/strong><\/p>\n<p>Let&#039;s go over some essentials to consider.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Factura-para-autonomos-Datos-a-incluir\"><\/span><span id=\"Factura_para_autonomos_Datos_a_incluir\">Invoice for freelancers: Data to include<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>For an invoice to be valid, it must include essential minimum data.<\/p>\n<p>In the case of not reflecting decisive information, or if any of the exposed data has errors,  <strong>it will be necessary to issue a corrective invoice. <\/strong><\/p>\n<p><img alt='models-invoices-autc3b3nomo-830x553-9383997' class=\"aligncenter size-responsive-content wp-image-17185\" width='830' height='553' srcset='\/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/Modelos-facturas-autC3B3nomo-830x553-9383997.jpg 830w, \/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/Modelos-facturas-autC3B3nomo-830x553-9383997-300x200.jpg 300w, \/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/Modelos-facturas-autC3B3nomo-830x553-9383997-768x512.jpg 768w, \/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/Modelos-facturas-autC3B3nomo-830x553-9383997-16x12.jpg 16w' data-lazy-sizes='(max-width: 830px) 100vw, 830px' src='https:\/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/Modelos-facturas-autC3B3nomo-830x553-9383997.jpg'><\/p>\n<p><noscript><img alt='models-invoices-autc3b3nomo-830x553-9383997' class=\"aligncenter size-responsive-content wp-image-17185\" src='https:\/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/Modelos-facturas-autC3B3nomo-830x553-9383997.jpg' width='830' height='553' srcset='\/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/Modelos-facturas-autC3B3nomo-830x553-9383997.jpg 830w, \/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/Modelos-facturas-autC3B3nomo-830x553-9383997-300x200.jpg 300w, \/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/Modelos-facturas-autC3B3nomo-830x553-9383997-768x512.jpg 768w, \/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/Modelos-facturas-autC3B3nomo-830x553-9383997-16x12.jpg 16w' sizes='(max-width: 830px) 100vw, 830px'><\/noscript><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Los-principales-apartados-que-tendra-el-documento-seran-los-siguientes\"><\/span><span id=\"Las_principales_secciones_con_que_contara_el_documento_seran_las_siguientes\"><strong>The main sections that the document will have will be the following: <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Details of who issues the invoice<\/li>\n<li>Details of who receives the invoice<\/li>\n<li>VAT rate (if applicable)<\/li>\n<li>Total amount to pay<\/li>\n<li>Withholding percentage on personal income tax (if applicable)<\/li>\n<li>Date of execution of operations<\/li>\n<li>Invoice issue date<\/li>\n<li>Data related to the operation in question<\/li>\n<li>Invoice number<\/li>\n<li>Tax rate (if applicable).<\/li>\n<\/ul>\n<p>At<strong> data of who issues the invoice<\/strong>Information such as the name and surname of the person, their full business name, the NIF plus their address (NIF) will be included. <strong>In the information of who receives the invoice<\/strong>If the recipient of the same is a natural person, their name and surnames, business name if it were a company, address and NIF will be included.<\/p>\n<p><strong>Referring to the operation in question and its description<\/strong>, it is necessary to detail complete information in order to establish the taxable base of the tax.<\/p>\n<p>The totalized amount of the consideration will be included including the unit price without taxes of each operation, in addition, discounts or rebates must be included, &quot;if applicable&quot;, which are not included in the unit price.<\/p>\n<p>In that <strong>invoice number<\/strong>In the same way as in the series, the numbering must be successive and continue in the respective order with the date of issue indicated. The invoices that are issued must be numbered in consecutive order; even though a new series usually begins each year. Invoices should not be numbered monthly by series.<\/p>\n<p>Different series could be created in the event that there are several establishments, operations of a different nature are carried out or in cases of rectification of invoices.<\/p>\n<p>East <strong>type of rectifying invoices<\/strong> They should not be issued with the same number and series as the original invoice. Both types are different bills and should not be mixed.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Plantillas-de-facturas\"><\/span><span id=\"Modelos_de_facturas\">Invoice templates<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>There are different types of invoice model for freelancers.<\/strong><\/p>\n<ul>\n<li>Invoice model without VAT for freelancers and SMEs<\/li>\n<li>VAT invoice template for the self-employed and SMEs<\/li>\n<li>Invoice model with VAT and personal income tax for the self-employed and SMEs<\/li>\n<li>Simplified invoice model for freelancers and SMEs<\/li>\n<li>Intra-community billing model for the self-employed and SMEs<\/li>\n<li>Invoice template for dependent self-employed<\/li>\n<\/ul>\n<p>Let&#039;s specify some important information for some of these models.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Modelo-de-factura-sin-IVA-para-autonomos-y-pymes\"><\/span><span id=\"Modelo_factura_sin_IVA_para_autonomos_y_pymes\"><strong>Invoice model without VAT for freelancers and SMEs<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img alt='invoice-autc3b3nomo-830x516-7088482' class=\"aligncenter size-responsive-content wp-image-17190\" width='830' height='516' srcset='\/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/factura-autC3B3nomo-830x516-7088482.jpg 830w, \/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/factura-autC3B3nomo-830x516-7088482-300x187.jpg 300w, \/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/factura-autC3B3nomo-830x516-7088482-768x477.jpg 768w, \/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/factura-autC3B3nomo-830x516-7088482-16x10.jpg 16w' data-lazy-sizes='(max-width: 830px) 100vw, 830px' src='https:\/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/factura-autC3B3nomo-830x516-7088482.jpg'><\/p>\n<p><noscript><img alt='invoice-autc3b3nomo-830x516-7088482' class=\"aligncenter size-responsive-content wp-image-17190\" src='https:\/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/factura-autC3B3nomo-830x516-7088482.jpg' width='830' height='516' srcset='\/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/factura-autC3B3nomo-830x516-7088482.jpg 830w, \/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/factura-autC3B3nomo-830x516-7088482-300x187.jpg 300w, \/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/factura-autC3B3nomo-830x516-7088482-768x477.jpg 768w, \/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/factura-autC3B3nomo-830x516-7088482-16x10.jpg 16w' sizes='(max-width: 830px) 100vw, 830px'><\/noscript><\/p>\n<p>As to <strong>invoice model without VAT for freelancers and SMEs, <\/strong>It must be recognized that there will be types of professional activities and products exempt from applying VAT.<\/p>\n<p>It is essential to understand that making an invoice without VAT will not be the same as not making an invoice. Although the activity is exempt from VAT, it must be prepared and declared personal income tax.<\/p>\n<p>Some of the products and activities that are exempt from VAT are the following.<\/p>\n<p>Medical or sanitary operations will be included, in this circumstance veterinary and dental services for aesthetic purposes. Educational services; Financial and insurance operations; Non-profit sports, social and cultural services. Real estate products; Second-hand purchases and rentals; Postal services; Lotteries and bets.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Modelo-de-factura-simplificado-para-autonomos-y-pymes\"><\/span><span id=\"Modelo_factura_simplificada_para_autonomos_y_pymes\"><strong>Simplified invoice model for freelancers and SMEs<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Regarding the simplified invoice model for the self-employed and SMEs, <\/strong>in 2013 this invoice was introduced. It replaced the ticket that was issued in all operations up to \u20ac 3,000 (VAT included).<\/p>\n<p>From that moment the ticket is not accepted as an accounting document justifying an expense and the simplified invoice may be issued by freelancers in small operations that do not exceed \u20ac 400 (VAT included), if a corrective invoice or for activities in which it was frequent to issue a ticket, if the amount does not exceed \u20ac 3,000 (VAT included).<\/p>\n<p><strong>The activities that allow issuing a simplified invoice will be<\/strong>:<\/p>\n<ul>\n<li>Transport of people and their luggage<\/li>\n<li>Use of toll roads<\/li>\n<li>Retail sales<\/li>\n<li>Hairdressing services - beauty salons<\/li>\n<li>Dry cleaning and laundry services<\/li>\n<li>Hotel and restaurant services<\/li>\n<li>Ambulance services<\/li>\n<li>Service and use of sports facilities<\/li>\n<li>Sales or home-based services of the consumer.<\/li>\n<li>Services provided by discos and dance halls<\/li>\n<li>Parking and parking of vehicles<\/li>\n<\/ul>\n<p><strong>On the data and content that this type of simplified invoice must have, we can summarize<\/strong> It must be explicit regarding the sender, his name and surname, business name and NIF. The tax rate and, optionally, the expression &quot;VAT included&quot;; Date of the operation, if different from the date of issue. If the invoice is rectifying, include the reference of the rectified invoice. Identification of the goods that are delivered or the services provided; Total consideration; Number and series; Expedition date.<\/p>\n<p>In the following circumstances: mention of \u00ab<strong>Special regime for used goods<\/strong>\u00ab; in exempt operations, reference to regulations; to mention &quot;<strong>billing by recipient<\/strong>\u00ab; to mention &quot;<strong>Special regime for travel agencies<\/strong>\u201d.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Modelo-de-facturacion-intracomunitaria-para-autonomos-y-pymes\"><\/span><span id=\"Modelo_factura_intracomunitaria_para_autonomos_y_pymes\"><strong>Intra-community billing model for the self-employed and SMEs<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img alt='model-invoice-autc3b3nomo-830x609-7936206' class=\"aligncenter size-responsive-content wp-image-17186\" width='830' height='609' srcset='\/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/Modelo-factura-autC3B3nomo-830x609-7936206.png 830w, \/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/Modelo-factura-autC3B3nomo-830x609-7936206-300x220.png 300w, \/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/Modelo-factura-autC3B3nomo-830x609-7936206-768x564.png 768w, \/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/Modelo-factura-autC3B3nomo-830x609-7936206-16x12.png 16w' data-lazy-sizes='(max-width: 830px) 100vw, 830px' src='https:\/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/Modelo-factura-autC3B3nomo-830x609-7936206.png'><\/p>\n<p><noscript><img alt='model-invoice-autc3b3nomo-830x609-7936206' class=\"aligncenter size-responsive-content wp-image-17186\" src='https:\/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/Modelo-factura-autC3B3nomo-830x609-7936206.png' width='830' height='609' srcset='\/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/Modelo-factura-autC3B3nomo-830x609-7936206.png 830w, \/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/Modelo-factura-autC3B3nomo-830x609-7936206-300x220.png 300w, \/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/Modelo-factura-autC3B3nomo-830x609-7936206-768x564.png 768w, \/\/rmarketingdigital.com\/wp-content\/uploads\/2021\/04\/Modelo-factura-autC3B3nomo-830x609-7936206-16x12.png 16w' sizes='(max-width: 830px) 100vw, 830px'><\/noscript><\/p>\n<p>In the intra-community invoice model for the self-employed and SMEs, if an invoice is issued for a client in a European Union country, the VAT that will be applied will depend on whether it is a good or a service.<\/p>\n<p>If a good is invoiced to a company or autonomous, the invoice is made without VAT if the client is registered in the<strong> \u00abRegistry of Intra-Community Operators\u00bb - ROI<\/strong>. If a good is invoiced but it is to a final consumer, the VAT of the country applied to that good will be applied. It will involve registration in the country, with the exception of not exceeding the sales tax limit established by the tax authorities of the client&#039;s country.<\/p>\n<p>In the case of billing a service, either to a company or a self-employed person, an invoice is made without VAT, deductible VAT for the goods and services used to carry it out.<\/p>\n<p>If an end consumer is being invoiced, the applicable Spanish VAT is applicable, except for television and electronic services, telecommunications and radio broadcasting, in which the applicable VAT is that of the client&#039;s country.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Modelo-de-factura-para-autonomos-dependientes\"><\/span><span id=\"Modelo_de_factura_para_autonomos_dependientes\"><strong>Invoice template for dependent self-employed <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>There he is<strong> dependent self-employed (economically dependent self-employed) - COMMERCE<\/strong>. It is a self-employed person who will invoice at least 75% of the income received by the same client.<\/p>\n<p>For this reason, Social Security grants them a type of protection to avoid abuse. They must invoice following the specific regulatory norms and since they are invoicing as self-employed, they will be subject to the same tax obligations as any other self-employed person: in other words, quarterly VAT self-assessment on invoices, quarterly payments on personal income tax, etc.<\/p>\n<p><strong>In order to bill, this type of self-employed person must pay attention to two fundamental aspects. <\/strong><\/p>\n<p>The first will be the VAT rate that you will apply to your client. This can be 21%, 10% or 4%, and will depend on the service or product in question that is billed. The second will be the withholding of income tax that you will be applying to your client for being a company or professional. The retention will be 15%, but new freelancers will be able to apply for 7% during the first two years.<\/p>\n<p><strong>For the rest, you must pay attention to the different mandatory contents of an invoice sheet.<\/strong>. We talk about specific customer data, name, business name, NIF or CIF, address. Develop the description of the service or product being offered. The price of services and products. VAT rate to apply. Tax quota, which will be the part of the amount that will correspond to VAT. Total amount, IRPF Withholding, which is subtracted from the tax base.<\/p>\n<p>To understand what conditions a dependent self-employed must meet, and before entering into any contract, we suggest reading Section III of the Employees Statute, dedicated exclusively to dependent self-employed persons.<\/p>\n<p><em> <\/em><\/p>\n<\/p>\n<\/p>\n<\/p>\n<\/p>\n<\/p>\n<\/p>\n<p>\n\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>When starting out as a freelancer, one of the issues that must be specified will be the correct preparation of an invoice with a freelance invoice template. It is an essential document where\u2026<\/p>","protected":false},"author":1,"featured_media":123911,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1386],"tags":[],"class_list":["post-124137","post","type-post","status-publish","format-standard","has-post-thumbnail","category-negocios"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.0 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Modelo de factura aut\u00f3nomo - R Marketing Digital<\/title>\n<meta name=\"description\" content=\"Al empezar como aut\u00f3nomo, uno de los temas que se debe especificar ser\u00e1 la correcta preparaci\u00f3n de una factura con un modelo de factura aut\u00f3nomo. Es un\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/rmarketingdigital.com\/en\/business\/modele-de-facture-autonome\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modelo de factura aut\u00f3nomo\" \/>\n<meta property=\"og:description\" content=\"Al empezar como aut\u00f3nomo, uno de los temas que se debe especificar ser\u00e1 la correcta preparaci\u00f3n de una factura con un modelo de factura aut\u00f3nomo. 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