How to issue a purchase order — corporate merch in Spain
A clean PO unlocks production within 24 h: the field-by-field guide for every new buyer in Spain, so the Verifactu IVA invoice (FACe-SII submitted to AEAT) three-way-matches your AP system the first time.
Step 1 — Required header fields
PO number, PO date, buyer legal name, NIF or CIF, registered address, ship-to address(es), billing email for Verifactu PDF mirror or FACe code if public-sector, requested delivery date, currency (EUR), Incoterms (typically DAP buyer site or EXW Madrid), payment terms.
Step 2 — Line items in detail
Each line: our quote reference, item description (e.g. "Cotton t-shirt 180 gsm, 1-colour screen print left chest"), SKU code, quantity, unit price excl. IVA, line total, applicable IVA rate (21% standard, 10% reduced, 4% super-reduced, 0% reverse-charge EU, 7% IGIC Canarias), line discount. Setup and strike-off as separate lines.
Step 3 — IVA logic on the PO
Spain mainland and Balearic: IVA 21% standard. Canarias: IGIC 7% (different regime). Ceuta/Melilla: IPSI. EU B2B with valid VIES NIF: inversión del sujeto pasivo — invoice without IVA, buyer self-assesses. Non-EU: invoice without IVA, EUR.1 origin for customs.
Step 4 — Verifactu / FACe-SII delivery
Spanish B2B invoices are issued via Verifactu-compliant software (Ley Antifraude) and submitted to AEAT through FACe-SII immediate-supply, with QR code on the PDF. Public-sector buyers receive via FACe Punto General de Entrada with DIR3 codes. Save our NIF in your supplier master.
Step 5 — Payment terms and milestones
Default: 50% advance on PO confirmation, 50% on dispatch. Recurring clients with credit line: Net 30. Enterprise with credit insurance: Net 60. Spanish Ley 15/2010 limits B2B payment terms to 60 days max. Late-payment interest per Ley 3/2004 = ECB +8% plus 40€ recovery fee.
Step 6 — Confirmation and three-way match
We sign and counter-stamp the PO within 4 working hours. Production starts after artwork sign-off. On dispatch the Verifactu invoice references your PO number; your AP three-way-matches PO ↔ albarán (goods receipt) ↔ factura automatically.
FAQ — issuing POs for Spain
Verbal POs?
For top-up reorders from master agreements yes, with express email confirmation. New SKUs always need a written PO.
PO in English?
Yes — bilingual EN/ES POs are fine; Verifactu invoice in Spanish per tax law with English mirror columns in description.
Amending a PO?
Send PO revision (PO-001-R1) referencing the original. If production has started we quote cost impact; if not, no impact for content changes.
Framework agreement?
Yes — master agreement with call-off POs is common for enterprise. Unit-price lookups by SKU; monthly call-off.
Multi-entity billing?
Yes — one PO can split to multiple billing entities via separate Verifactu invoices, each with its own NIF/CIF.