Can I issue an invoice without identifying the recipient?

Consejo

Last updated on 2025-11-10.

Yes — under Spanish invoicing regulations, you can issue an invoice without identifying the recipient if the transaction does not legally* *require the recipient’s Tax Identification Number (NIF).

When creating an invoice via the SIGN ES API, you can issue an** invoice without recipient identification** in cases covered by **Article 6.1.d) of the Spanish Invoicing Regulation **(RD 1619/2012).

This is done by setting the field exception_unidentified to true when creating a SIMPLIFIED invoice type.

This is available only in Verifactu territories.