Table of Contents
Why car dealership invoicing needs specific software
What an invoicing program must do with REBU (Second-Hand Goods Scheme)
What a REBU invoice should look like: requirements and example
Special invoicing cases: deposits, rectifying invoices, and associated costs
How to migrate from Excel to an approved REBU invoicing program
Verifactu: the obligation that changes invoicing software in Spain
Key features beyond REBU
Options available in Spain in 2026
What to ask before choosing any program
Dealcar and integrated invoicing with stock management
Frequently Asked Questions
Why car dealership invoicing needs specific software
A second-hand car dealership applying the REBU has an invoicing structure that does not fit into most general invoicing programs. The general VAT scheme works with a direct mechanism: price plus detailed VAT. The REBU works differently: the price includes VAT calculated on the profit margin, without a separate breakdown, and the invoice must explicitly state that the special scheme applies.
A program that does not manage the REBU natively forces the dealership to make manual calculations, issue invoices with text added by hand or, in the worst case, issue incorrect invoices that do not reflect the scheme applied. This generates problems in Form 303, inconsistencies in the registry book, and risks in the event of an audit.
Check out the complete REBU guide for car sales.
In addition, a dealership that has operations in both REBU and the general scheme (because it buys some cars from companies with VAT) needs a system that distinguishes between the two types of operations and processes them correctly in the same quarterly tax returns.
Read also how to correctly issue invoices in car sales under REBU and general VAT.
What an invoicing program must do with REBU
An appropriate invoicing program for a second-hand dealership must cover these functions related to the REBU.
Issue correct REBU invoices: the total price without VAT breakdown, with the express mention "Special Scheme for Second-Hand Goods. VAT not deductible by the recipient" or an equivalent indication in accordance with Article 138 of the VAT Regulations.
Record the purchase price of each vehicle linked to the sale transaction to automatically calculate the margin of each operation. Without that link between purchase and sale, the margin must be calculated manually for each invoice.
Generate the REBU registry book from the recorded transactions, with all mandatory data: supplier, NIF (tax ID), vehicle description, purchase price, sale price, and margin.
Read also what the REBU registry book must include and how to organise it.
Automatically calculate the REBU taxable base for the quarter (sum of positive margins) to facilitate completing Form 303.
Distinguish between REBU operations and general scheme operations so that Form 303 is correctly prepared with separated amounts.
What a REBU invoice should look like: requirements and example
An invoice issued under the REBU has a different structure to a general VAT invoice, and errors in this format are the ones that most frequently cause problems in a tax inspection.
The mandatory data that must be included on any sales invoice under the REBU are: sequential invoice number without gaps, date of issue, full details of the issuer (name or company name, NIF and address), full details of the recipient (name or company name, NIF and address), vehicle description (make, model, license plate, and VIN), the total price of the transaction, and the express mention of the scheme applied.
The mandatory legal mention is: "Special Scheme for Second-Hand Goods. VAT included, not deductible by the recipient" or an equivalent indication in accordance with Article 138 of the VAT Regulations. Without that mention, the invoice is technically incorrect even if the amount is correct.
What must not appear on a REBU invoice is the broken-down VAT. The price shown on the invoice is the total price, which already includes the VAT calculated on the margin, but that VAT is not mentioned separately either as a percentage or an amount. If the program generates the invoice with a line reading "VAT 21%: X euros", that invoice is incorrectly issued under the REBU.
Example of a correct REBU invoice structure:
Invoice No.: 2026/045 Date: 15/07/2026 Seller: Compraventa Ejemplo S.L. — NIF: B12345678 — Calle Mayor 10, Madrid Buyer: Juan García Martínez — DNI: 12345678A — Calle Secundaria 5, Madrid Concept: Sale of used vehicle — Toyota Yaris 2020, license plate 1234ABC, VIN JTDKB3EUX0J123456 Total amount: €11,500 Special Scheme for Second-Hand Goods. VAT included, not deductible by the recipient.
The numbering of invoices must be sequential and without gaps within each series. If the dealership has both REBU and general scheme transactions, it can use different series (for example, REBU-2026/001 and GEN-2026/001) to maintain independent sequential numbering in each scheme. With Verifactu active, the numbering and sequence integrity are guaranteed by the software itself.
Read also accounting obligations and tax forms for a dealership.
Special invoicing cases: deposits, rectifying invoices, and associated costs
There are specific invoicing situations that frequently raise questions and that a REBU invoicing program must handle correctly.
Deposits and bookings are not sales and should not be invoiced as such. A deposit is an advance payment towards the final price. The VAT for a REBU transaction is incurred at the time of delivery of the vehicle or when payment is received if this happens before delivery, so whichever comes first determines when it is invoiced. The correct practice is to issue a booking document or deposit receipt (not a final invoice) and issue the final invoice with the total amount at the time of delivery or full payment.
Read also special cases of REBU: negative margin, returns, and exports.
Rectifying invoices (credit notes) are necessary when there is an error on an invoice already issued (incorrect amount, incorrect buyer details) or when a vehicle is returned. A rectifying invoice under the REBU must reference the original invoice it corrects, include the same identification details for the parties and the vehicle, and make it clear whether it is a partial or full correction. With Verifactu active, the rectifying invoice is also sent to the AEAT in real time with a reference to the original.
Costs associated with the sale such as extended warranty, additional preparation at the buyer's request, or delivery to the customer's home are concepts that can be included in the same invoice or invoiced separately. If they are included in the same invoice as the vehicle, the REBU scheme applies to the whole lot. If they are invoiced separately as additional services, they are taxed at the general VAT rate of 21% and must be broken down in the separate invoice. This is a point to be clear on so as not to mix schemes in the same transaction.
How to migrate from Excel to an approved REBU invoicing program
Many dealerships have been managing their billing with Excel or Word for years, generating invoices manually and keeping the registry book in a spreadsheet. Since 1 July 2025, that model is not compliant with Verifactu and you must migrate to an approved system.
The migration does not have to be painful if done in an orderly manner. The process has three steps.
The first is not to attempt to migrate the entire history of old invoices to the new system. Invoices issued before the Verifactu activation date with the previous system are valid and must be kept in their original format for the legal retention period (minimum of four years). The new system starts recording from the activation date.
The second is to prepare the active stock data before activating the new system: which cars are in stock, their purchase price, and their associated costs. With that information ready, onboarding is much quicker and from day one the system can calculate the correct margin for each transaction.
The third is to define the invoice numbering series with which the new system starts. If in the previous system the last invoice was number 2026/087, the new system must start from 2026/088 to maintain sequential continuity. A gap in the numbering can attract attention during an audit, even if it is unintentional.
With Dealcar, the migration of active stock and the configuration of invoice numbering are included in the onboarding process. The system is ready to issue the first Verifactu-compliant invoice in less than a week from activation.
Verifactu: the obligation that changes invoicing software in Spain
Since 1 July 2025, self-employed individuals and businesses in Spain are required to use approved invoicing systems in accordance with the Electronic Invoicing Regulations (Royal Decree 1007/2023). The Verifactu system requires invoicing software to send a record of each invoice issued to the Tax Agency in real time, with a digital footprint that guarantees the integrity of the document.
See also what electronic invoicing entails for dealerships.
This has a direct consequence for the choice of software: any invoicing program used after that date must be approved for Verifactu. A program that is not approved does not comply with current regulations, regardless of how well or poorly it manages the REBU.
The AEAT maintains a registry of approved programs on its website. Before choosing any invoicing software, checking that it is listed on that registry is the first step.
For dealerships that used older invoicing programs or managed billing with spreadsheets, the entry into force of Verifactu forces an update of the system. This is an opportunity to choose a program that also correctly manages the REBU.
Key features beyond REBU
A good invoicing program for a second-hand dealership is not limited to the REBU. There are additional features that make a difference in daily operations.
The management of ITP (Property Transfer Tax) on purchases from private individuals. When a dealership buys a car from an individual, it is obliged to self-assess the ITP. Software that includes this calculation and generates Form 620 or provides the data for the agency saves time on each operation.
Read also how ITP works in buying and selling second-hand cars.
The issuing of receipts or purchase contracts to individuals. This is not strictly an invoice (individuals do not issue invoices), but the purchase document must contain the necessary data for the REBU registry book and to prove the transaction to the Tax Agency.
The management of costs associated with each vehicle (preparation, administrative agency fees, transport) linked to the transaction cost for calculating the actual net margin. A program that only records the purchase price and sale price gives a partial picture of profitability.
Integration with Forms 303, 390, and 347 to export data directly to the agency or tax filing tools.
Options available in Spain in 2026
General Verifactu-approved invoicing programs with a REBU module:
Holded, Contasimple, and Sage50 have modules for managing second-hand goods or REBU that allow you to issue correct invoices and generate the registry book. These are general business management programs that cover the invoicing of any business and have added the REBU module as a specific feature for the sector. Their strong point is full accounting integration; their weak point is that they are not designed specifically for the particularities of the automotive sector.
Read also Alternatives to Holded, Sage, and A3 for car dealerships.
Specific programs for dealerships with integrated invoicing:
DMS (Dealer Management Systems) specialised in automotive like Dealcar include REBU invoicing integrated with stock management, sales files, and the registry book.
Visit also the electronic invoicing page for Dealcar dealerships.
The advantage of these systems is that data is entered only once (when recording the transaction) and automatically generates the invoice, the entry in the registry book, and the data for tax forms. There is no need to transfer data between systems.
Check which software for dealerships integrates invoicing and stock management.
Spreadsheets or manual solutions:
Technically possible but no longer compliant with Verifactu from July 2025. A spreadsheet does not send records to the AEAT nor does it guarantee the integrity of issued invoices. If the dealership continued to use Excel or Word for invoices, it must migrate to an approved system.
What to ask before choosing any program
Before choosing an invoicing program, there are six specific questions that must have a positive answer.
Is it approved for Verifactu and listed in the AEAT registry? Does it issue REBU invoices with the correct legal wording and without VAT breakdown? Does it link the vehicle purchase price with the sale transaction to calculate the margin automatically? Does it generate the REBU registry book with all mandatory fields? Does it distinguish between REBU and general scheme transactions in quarterly totals? Does it include support in Spanish and updates for regulatory changes?
If the answer to any of these questions is no or "it would have to be configured manually", that program is not suitable for the operations of a second-hand dealership.
Dealcar and integrated invoicing with stock management
Dealcar integrates REBU invoicing directly into stock and file management. When the purchase of a vehicle and its subsequent sale are recorded, the system automatically generates the correct invoice under the corresponding scheme (REBU or general), updates the REBU registry book with all mandatory fields, and calculates the quarterly totals to facilitate the preparation of Form 303.
Check the Verifactu landing page for dealerships on Dealcar.
This eliminates the need for a separate invoicing program: invoicing is part of the dealership's management platform, not an additional tool. Dealcar is approved for Verifactu. If you want to see how it works, request a demo at dealcar.io.
Frequently Asked Questions
Can I use any Verifactu-approved invoicing program for REBU?
Not necessarily. A Verifactu-approved program guarantees that invoices are sent to the AEAT correctly, but it does not guarantee that the program manages the REBU properly. A program can be Verifactu-approved and issue invoices with detailed VAT when it should issue them without detailed VAT under the REBU. You must specifically verify that the program manages the REBU in accordance with regulations.
What happens if I have been using an unapproved program after July 2025?
The tax office can penalise the use of invoicing systems that do not comply with the Electronic Invoicing Regulations. Penalties for non-compliance with Verifactu system requirements can reach up to €50,000 per tax year. If the program was not approved, it is advisable to regularise the situation as soon as possible and consult with a tax advisor about the implications of the non-compliant period.
Can a REBU invoicing program automatically generate Form 303?
Some programs can generate Form 303 directly or export the data in a format compatible with the AEAT submission tools. Others generate the totals that must be transferred manually to the form. In any case, having the REBU registry book data calculated correctly is what makes the preparation of Form 303 quick and error-free.
Do I need a specific invoicing program if I already use a DMS like Dealcar?
No. If the DMS includes Verifactu-approved invoicing and REBU management, you do not need an additional invoicing program. The DMS covers that function within the same platform, which eliminates the need to transfer data between systems and reduces the risk of errors.
Table of Contents
Why car dealership invoicing needs specific software
What an invoicing program must do with REBU (Second-Hand Goods Scheme)
What a REBU invoice should look like: requirements and example
Special invoicing cases: deposits, rectifying invoices, and associated costs
How to migrate from Excel to an approved REBU invoicing program
Verifactu: the obligation that changes invoicing software in Spain
Key features beyond REBU
Options available in Spain in 2026
What to ask before choosing any program
Dealcar and integrated invoicing with stock management
Frequently Asked Questions
Why car dealership invoicing needs specific software
A second-hand car dealership applying the REBU has an invoicing structure that does not fit into most general invoicing programs. The general VAT scheme works with a direct mechanism: price plus detailed VAT. The REBU works differently: the price includes VAT calculated on the profit margin, without a separate breakdown, and the invoice must explicitly state that the special scheme applies.
A program that does not manage the REBU natively forces the dealership to make manual calculations, issue invoices with text added by hand or, in the worst case, issue incorrect invoices that do not reflect the scheme applied. This generates problems in Form 303, inconsistencies in the registry book, and risks in the event of an audit.
Check out the complete REBU guide for car sales.
In addition, a dealership that has operations in both REBU and the general scheme (because it buys some cars from companies with VAT) needs a system that distinguishes between the two types of operations and processes them correctly in the same quarterly tax returns.
Read also how to correctly issue invoices in car sales under REBU and general VAT.
What an invoicing program must do with REBU
An appropriate invoicing program for a second-hand dealership must cover these functions related to the REBU.
Issue correct REBU invoices: the total price without VAT breakdown, with the express mention "Special Scheme for Second-Hand Goods. VAT not deductible by the recipient" or an equivalent indication in accordance with Article 138 of the VAT Regulations.
Record the purchase price of each vehicle linked to the sale transaction to automatically calculate the margin of each operation. Without that link between purchase and sale, the margin must be calculated manually for each invoice.
Generate the REBU registry book from the recorded transactions, with all mandatory data: supplier, NIF (tax ID), vehicle description, purchase price, sale price, and margin.
Read also what the REBU registry book must include and how to organise it.
Automatically calculate the REBU taxable base for the quarter (sum of positive margins) to facilitate completing Form 303.
Distinguish between REBU operations and general scheme operations so that Form 303 is correctly prepared with separated amounts.
What a REBU invoice should look like: requirements and example
An invoice issued under the REBU has a different structure to a general VAT invoice, and errors in this format are the ones that most frequently cause problems in a tax inspection.
The mandatory data that must be included on any sales invoice under the REBU are: sequential invoice number without gaps, date of issue, full details of the issuer (name or company name, NIF and address), full details of the recipient (name or company name, NIF and address), vehicle description (make, model, license plate, and VIN), the total price of the transaction, and the express mention of the scheme applied.
The mandatory legal mention is: "Special Scheme for Second-Hand Goods. VAT included, not deductible by the recipient" or an equivalent indication in accordance with Article 138 of the VAT Regulations. Without that mention, the invoice is technically incorrect even if the amount is correct.
What must not appear on a REBU invoice is the broken-down VAT. The price shown on the invoice is the total price, which already includes the VAT calculated on the margin, but that VAT is not mentioned separately either as a percentage or an amount. If the program generates the invoice with a line reading "VAT 21%: X euros", that invoice is incorrectly issued under the REBU.
Example of a correct REBU invoice structure:
Invoice No.: 2026/045 Date: 15/07/2026 Seller: Compraventa Ejemplo S.L. — NIF: B12345678 — Calle Mayor 10, Madrid Buyer: Juan García Martínez — DNI: 12345678A — Calle Secundaria 5, Madrid Concept: Sale of used vehicle — Toyota Yaris 2020, license plate 1234ABC, VIN JTDKB3EUX0J123456 Total amount: €11,500 Special Scheme for Second-Hand Goods. VAT included, not deductible by the recipient.
The numbering of invoices must be sequential and without gaps within each series. If the dealership has both REBU and general scheme transactions, it can use different series (for example, REBU-2026/001 and GEN-2026/001) to maintain independent sequential numbering in each scheme. With Verifactu active, the numbering and sequence integrity are guaranteed by the software itself.
Read also accounting obligations and tax forms for a dealership.
Special invoicing cases: deposits, rectifying invoices, and associated costs
There are specific invoicing situations that frequently raise questions and that a REBU invoicing program must handle correctly.
Deposits and bookings are not sales and should not be invoiced as such. A deposit is an advance payment towards the final price. The VAT for a REBU transaction is incurred at the time of delivery of the vehicle or when payment is received if this happens before delivery, so whichever comes first determines when it is invoiced. The correct practice is to issue a booking document or deposit receipt (not a final invoice) and issue the final invoice with the total amount at the time of delivery or full payment.
Read also special cases of REBU: negative margin, returns, and exports.
Rectifying invoices (credit notes) are necessary when there is an error on an invoice already issued (incorrect amount, incorrect buyer details) or when a vehicle is returned. A rectifying invoice under the REBU must reference the original invoice it corrects, include the same identification details for the parties and the vehicle, and make it clear whether it is a partial or full correction. With Verifactu active, the rectifying invoice is also sent to the AEAT in real time with a reference to the original.
Costs associated with the sale such as extended warranty, additional preparation at the buyer's request, or delivery to the customer's home are concepts that can be included in the same invoice or invoiced separately. If they are included in the same invoice as the vehicle, the REBU scheme applies to the whole lot. If they are invoiced separately as additional services, they are taxed at the general VAT rate of 21% and must be broken down in the separate invoice. This is a point to be clear on so as not to mix schemes in the same transaction.
How to migrate from Excel to an approved REBU invoicing program
Many dealerships have been managing their billing with Excel or Word for years, generating invoices manually and keeping the registry book in a spreadsheet. Since 1 July 2025, that model is not compliant with Verifactu and you must migrate to an approved system.
The migration does not have to be painful if done in an orderly manner. The process has three steps.
The first is not to attempt to migrate the entire history of old invoices to the new system. Invoices issued before the Verifactu activation date with the previous system are valid and must be kept in their original format for the legal retention period (minimum of four years). The new system starts recording from the activation date.
The second is to prepare the active stock data before activating the new system: which cars are in stock, their purchase price, and their associated costs. With that information ready, onboarding is much quicker and from day one the system can calculate the correct margin for each transaction.
The third is to define the invoice numbering series with which the new system starts. If in the previous system the last invoice was number 2026/087, the new system must start from 2026/088 to maintain sequential continuity. A gap in the numbering can attract attention during an audit, even if it is unintentional.
With Dealcar, the migration of active stock and the configuration of invoice numbering are included in the onboarding process. The system is ready to issue the first Verifactu-compliant invoice in less than a week from activation.
Verifactu: the obligation that changes invoicing software in Spain
Since 1 July 2025, self-employed individuals and businesses in Spain are required to use approved invoicing systems in accordance with the Electronic Invoicing Regulations (Royal Decree 1007/2023). The Verifactu system requires invoicing software to send a record of each invoice issued to the Tax Agency in real time, with a digital footprint that guarantees the integrity of the document.
See also what electronic invoicing entails for dealerships.
This has a direct consequence for the choice of software: any invoicing program used after that date must be approved for Verifactu. A program that is not approved does not comply with current regulations, regardless of how well or poorly it manages the REBU.
The AEAT maintains a registry of approved programs on its website. Before choosing any invoicing software, checking that it is listed on that registry is the first step.
For dealerships that used older invoicing programs or managed billing with spreadsheets, the entry into force of Verifactu forces an update of the system. This is an opportunity to choose a program that also correctly manages the REBU.
Key features beyond REBU
A good invoicing program for a second-hand dealership is not limited to the REBU. There are additional features that make a difference in daily operations.
The management of ITP (Property Transfer Tax) on purchases from private individuals. When a dealership buys a car from an individual, it is obliged to self-assess the ITP. Software that includes this calculation and generates Form 620 or provides the data for the agency saves time on each operation.
Read also how ITP works in buying and selling second-hand cars.
The issuing of receipts or purchase contracts to individuals. This is not strictly an invoice (individuals do not issue invoices), but the purchase document must contain the necessary data for the REBU registry book and to prove the transaction to the Tax Agency.
The management of costs associated with each vehicle (preparation, administrative agency fees, transport) linked to the transaction cost for calculating the actual net margin. A program that only records the purchase price and sale price gives a partial picture of profitability.
Integration with Forms 303, 390, and 347 to export data directly to the agency or tax filing tools.
Options available in Spain in 2026
General Verifactu-approved invoicing programs with a REBU module:
Holded, Contasimple, and Sage50 have modules for managing second-hand goods or REBU that allow you to issue correct invoices and generate the registry book. These are general business management programs that cover the invoicing of any business and have added the REBU module as a specific feature for the sector. Their strong point is full accounting integration; their weak point is that they are not designed specifically for the particularities of the automotive sector.
Read also Alternatives to Holded, Sage, and A3 for car dealerships.
Specific programs for dealerships with integrated invoicing:
DMS (Dealer Management Systems) specialised in automotive like Dealcar include REBU invoicing integrated with stock management, sales files, and the registry book.
Visit also the electronic invoicing page for Dealcar dealerships.
The advantage of these systems is that data is entered only once (when recording the transaction) and automatically generates the invoice, the entry in the registry book, and the data for tax forms. There is no need to transfer data between systems.
Check which software for dealerships integrates invoicing and stock management.
Spreadsheets or manual solutions:
Technically possible but no longer compliant with Verifactu from July 2025. A spreadsheet does not send records to the AEAT nor does it guarantee the integrity of issued invoices. If the dealership continued to use Excel or Word for invoices, it must migrate to an approved system.
What to ask before choosing any program
Before choosing an invoicing program, there are six specific questions that must have a positive answer.
Is it approved for Verifactu and listed in the AEAT registry? Does it issue REBU invoices with the correct legal wording and without VAT breakdown? Does it link the vehicle purchase price with the sale transaction to calculate the margin automatically? Does it generate the REBU registry book with all mandatory fields? Does it distinguish between REBU and general scheme transactions in quarterly totals? Does it include support in Spanish and updates for regulatory changes?
If the answer to any of these questions is no or "it would have to be configured manually", that program is not suitable for the operations of a second-hand dealership.
Dealcar and integrated invoicing with stock management
Dealcar integrates REBU invoicing directly into stock and file management. When the purchase of a vehicle and its subsequent sale are recorded, the system automatically generates the correct invoice under the corresponding scheme (REBU or general), updates the REBU registry book with all mandatory fields, and calculates the quarterly totals to facilitate the preparation of Form 303.
Check the Verifactu landing page for dealerships on Dealcar.
This eliminates the need for a separate invoicing program: invoicing is part of the dealership's management platform, not an additional tool. Dealcar is approved for Verifactu. If you want to see how it works, request a demo at dealcar.io.
Frequently Asked Questions
Can I use any Verifactu-approved invoicing program for REBU?
Not necessarily. A Verifactu-approved program guarantees that invoices are sent to the AEAT correctly, but it does not guarantee that the program manages the REBU properly. A program can be Verifactu-approved and issue invoices with detailed VAT when it should issue them without detailed VAT under the REBU. You must specifically verify that the program manages the REBU in accordance with regulations.
What happens if I have been using an unapproved program after July 2025?
The tax office can penalise the use of invoicing systems that do not comply with the Electronic Invoicing Regulations. Penalties for non-compliance with Verifactu system requirements can reach up to €50,000 per tax year. If the program was not approved, it is advisable to regularise the situation as soon as possible and consult with a tax advisor about the implications of the non-compliant period.
Can a REBU invoicing program automatically generate Form 303?
Some programs can generate Form 303 directly or export the data in a format compatible with the AEAT submission tools. Others generate the totals that must be transferred manually to the form. In any case, having the REBU registry book data calculated correctly is what makes the preparation of Form 303 quick and error-free.
Do I need a specific invoicing program if I already use a DMS like Dealcar?
No. If the DMS includes Verifactu-approved invoicing and REBU management, you do not need an additional invoicing program. The DMS covers that function within the same platform, which eliminates the need to transfer data between systems and reduces the risk of errors.
