By Clara Team
Psychologist invoice template for Spain
A psychologist's invoice should make clear who supplied the service, who the legal customer is, what was supplied, when the invoice was issued, and how the total was calculated. Where the service is VAT-exempt, the invoice should also state the basis for the exemption.
The example below is illustrative and uses fictional information. The Spanish Tax Agency summarises mandatory invoice contents.
Example invoice for a self-employed psychologist
Example invoice
- Number and series
- PS-2026-0042
- Issue date
Professional
Example practice (fictional)
- NIF (Spanish tax ID)
- [Fictional professional tax ID]
- Fiscal address
- [Fictional professional address]
Recipient
Example person (fictional)
- NIF (Spanish tax ID)
- [Fictional recipient tax ID]
- Fiscal address
- [Fictional recipient address]
| Description | Quantity | Unit price | Amount |
|---|---|---|---|
| Individual psychology sessionSession date: | 1 | €70.00 | €70.00 |
Individual psychology session
Session date:
- Quantity
- 1
- Unit price
- €70.00
- Amount
- €70.00
- Subtotal
- €70.00
- VAT exempt (in this example)
- €0.00
- Income-tax withholding
- Not applicable
- Total
- €70.00
- Payment method
- Bank transfer
Assumption: healthcare exempt from VAT under Article 20.Uno.3º of Spanish Law 37/1992, invoiced to a private individual with no income-tax withholding. Exemption depends on the service and legal conditions. Confirm the treatment of your circumstances with your tax adviser.
Illustrative model, not valid for issuing an invoice. Names and fiscal details are fictional placeholders.
Exemption wording used in this scenario:
Transaction exempt from VAT under Article 20.One.3 of Law 37/1992.
The exemption depends on the particular service. Review VAT and income-tax withholding on psychologists' invoices before applying the wording to every activity.
How to review each section
Number, series, and dates
Invoice numbers must be sequential within their series. Include the issue date and, where different and relevant, the date on which the service was supplied. VeriFactu makes the sequence and traceability of the record particularly important.
Professional details
Include the name or business name, tax ID, and fiscal address. The invoice should preserve the details that applied when it was issued, even if the profile changes later.
The correct customer
The person receiving care is not always the person contracting or paying for it. This can arise with minors, couples, families, employers, and insurers.
Do not include unnecessary clinical information. The description should identify the service without revealing symptoms, diagnoses, or session details.
VAT and withholding
If the transaction is exempt, state the legal basis. If it is taxable, show the taxable amount, rate, and VAT amount. Income-tax withholding often depends on the customer. An invoice to a private individual normally has no withholding, while a professional invoice to a company or another withholding agent may include it.
What VeriFactu adds
Invoices produced by a system within scope include the required QR code. When the system uses VERI*FACTU mode, the invoice also includes the prescribed reference. These elements should be generated by the invoicing system, not manually added to a PDF.
Pre-issue checklist
- Correct number and series.
- Correct issue date.
- Complete professional fiscal details.
- Correct legal customer.
- Clear description without unnecessary clinical information.
- VAT and withholding assessed for this transaction.
- Total reconciles to the amount, taxes, and withholding.
- The invoice remains preserved within the system.
Clara connects sessions, billing details, invoices, and payment tracking. Explore invoicing for psychologists.
Frequently asked questions
What should a psychologist's invoice include in Spain?
It should identify the professional and customer and include a number and series, date, service description, taxable amount, taxes or exemption basis, and total.
Does the patient's name have to appear on the invoice?
A full invoice identifies the legal customer. This may be the person receiving care or another person or entity contracting the service. Include only the administrative information needed.
Can I correct an invoice by editing its PDF?
No. A correction should preserve traceability. See corrective invoices for psychologists.
Official sources
- Required invoice contents, Spanish Tax Agency.
- Invoicing obligations regulation, Royal Decree 1619/2012.
- Spanish VAT Law 37/1992, Article 20.
Information reviewed on October 3, 2026.