Table of Contents
Why sales documentation matters more than it seems
Documents you must hand over to the buyer in every sale
Documents you must keep as a seller
Differences according to the buyer profile: private individual vs. company
When you need additional documentation
Retention periods and accepted format
Frequent mistakes that cost money
Frequently asked questions
Why sales documentation matters more than it seems
The documentation for each sale serves three different purposes. The first is legal: it proves that the transfer of ownership was carried out correctly and under what conditions. The second is fiscal: it justifies the declared income, the VAT scheme applied and the price of each operation to the tax authorities. The third is commercial: it protects the dealership against subsequent claims regarding the condition of the vehicle, the warranty or the sales conditions.
When a document is missing or incomplete, one of those three areas is left uncovered. In the best-case scenario, it generates an additional administrative task to resolve it. In the worst-case, it leads to penalties, claims or disputes that cost much more than the time it would have taken to do it right from the beginning.
Documents you must hand over to the buyer in every sale
Sales agreement signed by both parties. It is the central document of the transaction. It must include the complete identification of seller and buyer, a detailed description of the vehicle (registration number, chassis number, mileage, year), the total price, method of payment, the condition of the vehicle at the time of delivery and the warranty conditions. The buyer has the right to receive a signed copy. To see which clauses are essential and which ones specifically protect the seller, you can consult the guide on essential contracts in professional car sales.
Sales invoice. As a professional, you are obliged to issue an invoice for each sale. The format varies depending on the scheme applied: if you sell under the general scheme, the invoice must show a breakdown of the 21% VAT. If you sell under the REBU (Special Scheme for Used Goods), the invoice does not break down the VAT and includes the mandatory statement ("Régimen especial de los bienes usados. IVA incluido en el precio. Sin derecho a deducción" / Special scheme for second-hand goods. VAT included in the price. No right of deduction). An invoice with the incorrect format is an invalid invoice that can cause problems for both the dealership and the buyer.
Vehicle registration certificate (Permiso de circulación). This must be handed over to the buyer so they can complete the transfer of ownership transfer. If the transfer is managed by the dealership, the registration certificate goes through the agency (gestoría) or digital platform and reaches the buyer already in their name. If managed by the buyer, it must be handed over at the time of signing.
Vehicle technical sheet with a valid MOT (ITV). It proves that the vehicle is certified and has passed the corresponding technical inspection. Delivering a car with an expired MOT is a direct ground for claim. If the MOT is close to expiring, it is advisable to renew it before the sale or inform the buyer in writing and reflect it in the contract.
Warranty document or warranty terms and conditions clause. In sales to private consumers, you are obliged to offer at least a one-year warranty (it can be reduced from the legal two-year period by express written agreement). The buyer must know what that warranty covers, what is excluded, and how to manage an issue. If you do not provide anything regarding the warranty, the maximum legal warranty of two years applies without restrictions.
Handover report. This is not mandatory by law, but highly recommended. A signed document that records the condition of the vehicle at the exact moment of delivery (mileage, items delivered, visual condition) is the most direct evidence in case of a subsequent claim regarding the condition of the car.
Documents you must keep as a seller
In addition to what you hand over to the buyer, there is documentation you must keep in your own records.
Copy of the signed sales agreement. Your copy of the contract, with the buyer's original signature, is proof that the operation was carried out under those conditions. Without it, any claim regarding the price, condition, or agreed conditions is harder to defend.
To see which clauses are essential and which ones specifically protect the seller, you can consult the guide on essential contracts in professional car sales.
Copy of the issued invoice. Necessary for accounting and VAT return. It must be kept for at least six years for potential tax audits.
Copy of the buyer's ID or NIF. Proves the identity of the person you have contracted with. Important both for invoicing and for the 347 declaration model if the buyer is a company and the annual transaction volume exceeds 3,005 euros.
Proof of notification of sale to the DGT. The dealership is obliged to notify the DGT of the sale at the moment of signing the contract. The receipt of this notification is proof that you fulfilled your obligation and marks the point from which you are released from any subsequent liabilities of the vehicle.
DGT report queried before the sale. It is not strictly mandatory to keep it, but it is recommended. It proves that you verified the registry status of the vehicle before selling it and that there were no charges on it at that time.
Differences according to the buyer profile: private individual vs. company
The basic documentation is the same, but there are relevant differences depending on who is buying.
Sale to a private consumer:
The invoice can be REBU (without breakdowns of VAT) or with 21% VAT depending on the vehicle's origin. The minimum legal warranty is one year (with express agreement) or two years (without agreement). The buyer pays Property Transfer Tax (ITP) to their Autonomous Community, unless the invoice has broken down VAT, in which case it is exempt. To understand when ITP applies and when it does not, you can check the guide on what is ITP in car sales and when it applies.
Sale to a company or freelancer:
If the buyer is a company that will use the vehicle for its business activity, they might need the invoice with VAT broken down in order to deduct it. This is only possible if the vehicle was originally bought with deductible VAT and cannot be sold under REBU. If the transaction is under REBU, the corporate buyer cannot deduct the VAT. You must inform them before closing the transaction.
The warranty in sales to companies is not regulated by the Consumer Protection Law: it is governed by what you have agreed in the contract. If nothing is specified, the provisions of the Civil Code on liability for hidden defects apply, with shorter timeframes than in sales to private individuals.
When you need additional documentation
Some transactions require documents that are not standard in all sales.
Vehicle sale with trade-in: the contract must reflect separately the price of the vehicle sold and the value of the trade-in. Additionally, a purchase document for the traded-in vehicle must be generated (self-invoice or acquisition document) to justify the purchase operation. For the complete treatment of these operations, you can consult the guide on how a vehicle trade-in is taxed.
Sale of an imported vehicle: the Single Administrative Document (DUA) for customs, the individual certificate of conformity if applicable and the receipt of paid special registration tax (IEDMT) must be available and may be requested by the buyer.
Sale with financing: the financing contract signed between the buyer and the financial entity, and the sales invoice issued to the buyer (not to the financial institution).
Sale of a vehicle with a history of accidents: if the vehicle has had a significant accident, describing it in the contract protects the seller from subsequent claims for that reason.
Retention periods and accepted format
The documents of each sale must be kept for the tax limitation period, which is generally four years from the submission of the corresponding tax return. In practice, the recommendation is to keep the complete file of each vehicle for six years from the closure of the operation.
Signed contracts must be kept for at least five years (limitation period for contractual actions under Art. 1964 of the Civil Code).
Digital format is accepted by the tax authorities as long as it guarantees the authenticity and integrity of the document. A scanned or digitally signed PDF is valid. Mobile photos are less reliable if there is a subsequent dispute.
Frequent mistakes that cost money
Not issuing an invoice or issuing it in the wrong format. A sale under REBU with the invoice in general scheme format (with broken down VAT) is an incorrect invoice. The reverse is also true: a sale under the general scheme without broken down VAT causes problems for the corporate buyer who wants to deduct the VAT. To see the details of each format, you can check the guide on how to issue invoices correctly in car sales.
Not including the description of the vehicle's condition in the contract. A contract that only identifies the vehicle and the price without describing its condition leaves the door open to claims regarding any subsequent defects.
Not notifying the DGT of the sale at the time of signing. One of the most common mistakes with highly unpredictable consequences: fines, MOT issues, or unpaid road tax (IVTM) on a car already sold.
Keeping documents in paper format without a digital copy. A folder of physical contracts that gets lost or damaged can leave the dealership without documentary defense in the event of an audit or claim.
More than 750 dealerships already use Dealcar to manage their daily operations
Dealcar automatically generates sales agreements, correct invoices according to the scheme (REBU or general) and handover reports directly from the file of each vehicle. All documents are digitally archived in the file and are available for any query or request.
If you want to see how it works, you can book a free demo at dealcar.io.
Frequently asked questions
Is it mandatory to deliver a sales agreement to the buyer?
Yes. As a professional seller, you are obliged to provide the consumer with supporting documentation of the purchase with the essential conditions of the transaction. The sales agreement signed by both parties is the standard document that fulfills that obligation.
Can I sell under REBU and issue an invoice with broken-down VAT if the buyer asks for it?
No. If the vehicle meets the REBU requirements (it was bought from a private individual without deductible VAT), the invoice must be in REBU format without broken-down VAT. If the buyer needs to deduct the VAT, the transaction must be made under the general scheme, which in turn requires that the vehicle was purchased with deductible VAT.
What happens if the buyer does not change the ownership and I receive a fine?
If you notified the DGT of the sale at the moment of signing the contract, you have the receipt to prove that the vehicle was no longer yours when the fine was generated. Without that notification, the situation is more complicated even if you have the sales agreement.
How much time do I have to issue the sales invoice?
The invoice must be issued at the moment of the operation or, at most, on the last day of the calendar month in which it took place. Issuing backdated invoices is a formal irregularity.
Table of Contents
Why sales documentation matters more than it seems
Documents you must hand over to the buyer in every sale
Documents you must keep as a seller
Differences according to the buyer profile: private individual vs. company
When you need additional documentation
Retention periods and accepted format
Frequent mistakes that cost money
Frequently asked questions
Why sales documentation matters more than it seems
The documentation for each sale serves three different purposes. The first is legal: it proves that the transfer of ownership was carried out correctly and under what conditions. The second is fiscal: it justifies the declared income, the VAT scheme applied and the price of each operation to the tax authorities. The third is commercial: it protects the dealership against subsequent claims regarding the condition of the vehicle, the warranty or the sales conditions.
When a document is missing or incomplete, one of those three areas is left uncovered. In the best-case scenario, it generates an additional administrative task to resolve it. In the worst-case, it leads to penalties, claims or disputes that cost much more than the time it would have taken to do it right from the beginning.
Documents you must hand over to the buyer in every sale
Sales agreement signed by both parties. It is the central document of the transaction. It must include the complete identification of seller and buyer, a detailed description of the vehicle (registration number, chassis number, mileage, year), the total price, method of payment, the condition of the vehicle at the time of delivery and the warranty conditions. The buyer has the right to receive a signed copy. To see which clauses are essential and which ones specifically protect the seller, you can consult the guide on essential contracts in professional car sales.
Sales invoice. As a professional, you are obliged to issue an invoice for each sale. The format varies depending on the scheme applied: if you sell under the general scheme, the invoice must show a breakdown of the 21% VAT. If you sell under the REBU (Special Scheme for Used Goods), the invoice does not break down the VAT and includes the mandatory statement ("Régimen especial de los bienes usados. IVA incluido en el precio. Sin derecho a deducción" / Special scheme for second-hand goods. VAT included in the price. No right of deduction). An invoice with the incorrect format is an invalid invoice that can cause problems for both the dealership and the buyer.
Vehicle registration certificate (Permiso de circulación). This must be handed over to the buyer so they can complete the transfer of ownership transfer. If the transfer is managed by the dealership, the registration certificate goes through the agency (gestoría) or digital platform and reaches the buyer already in their name. If managed by the buyer, it must be handed over at the time of signing.
Vehicle technical sheet with a valid MOT (ITV). It proves that the vehicle is certified and has passed the corresponding technical inspection. Delivering a car with an expired MOT is a direct ground for claim. If the MOT is close to expiring, it is advisable to renew it before the sale or inform the buyer in writing and reflect it in the contract.
Warranty document or warranty terms and conditions clause. In sales to private consumers, you are obliged to offer at least a one-year warranty (it can be reduced from the legal two-year period by express written agreement). The buyer must know what that warranty covers, what is excluded, and how to manage an issue. If you do not provide anything regarding the warranty, the maximum legal warranty of two years applies without restrictions.
Handover report. This is not mandatory by law, but highly recommended. A signed document that records the condition of the vehicle at the exact moment of delivery (mileage, items delivered, visual condition) is the most direct evidence in case of a subsequent claim regarding the condition of the car.
Documents you must keep as a seller
In addition to what you hand over to the buyer, there is documentation you must keep in your own records.
Copy of the signed sales agreement. Your copy of the contract, with the buyer's original signature, is proof that the operation was carried out under those conditions. Without it, any claim regarding the price, condition, or agreed conditions is harder to defend.
To see which clauses are essential and which ones specifically protect the seller, you can consult the guide on essential contracts in professional car sales.
Copy of the issued invoice. Necessary for accounting and VAT return. It must be kept for at least six years for potential tax audits.
Copy of the buyer's ID or NIF. Proves the identity of the person you have contracted with. Important both for invoicing and for the 347 declaration model if the buyer is a company and the annual transaction volume exceeds 3,005 euros.
Proof of notification of sale to the DGT. The dealership is obliged to notify the DGT of the sale at the moment of signing the contract. The receipt of this notification is proof that you fulfilled your obligation and marks the point from which you are released from any subsequent liabilities of the vehicle.
DGT report queried before the sale. It is not strictly mandatory to keep it, but it is recommended. It proves that you verified the registry status of the vehicle before selling it and that there were no charges on it at that time.
Differences according to the buyer profile: private individual vs. company
The basic documentation is the same, but there are relevant differences depending on who is buying.
Sale to a private consumer:
The invoice can be REBU (without breakdowns of VAT) or with 21% VAT depending on the vehicle's origin. The minimum legal warranty is one year (with express agreement) or two years (without agreement). The buyer pays Property Transfer Tax (ITP) to their Autonomous Community, unless the invoice has broken down VAT, in which case it is exempt. To understand when ITP applies and when it does not, you can check the guide on what is ITP in car sales and when it applies.
Sale to a company or freelancer:
If the buyer is a company that will use the vehicle for its business activity, they might need the invoice with VAT broken down in order to deduct it. This is only possible if the vehicle was originally bought with deductible VAT and cannot be sold under REBU. If the transaction is under REBU, the corporate buyer cannot deduct the VAT. You must inform them before closing the transaction.
The warranty in sales to companies is not regulated by the Consumer Protection Law: it is governed by what you have agreed in the contract. If nothing is specified, the provisions of the Civil Code on liability for hidden defects apply, with shorter timeframes than in sales to private individuals.
When you need additional documentation
Some transactions require documents that are not standard in all sales.
Vehicle sale with trade-in: the contract must reflect separately the price of the vehicle sold and the value of the trade-in. Additionally, a purchase document for the traded-in vehicle must be generated (self-invoice or acquisition document) to justify the purchase operation. For the complete treatment of these operations, you can consult the guide on how a vehicle trade-in is taxed.
Sale of an imported vehicle: the Single Administrative Document (DUA) for customs, the individual certificate of conformity if applicable and the receipt of paid special registration tax (IEDMT) must be available and may be requested by the buyer.
Sale with financing: the financing contract signed between the buyer and the financial entity, and the sales invoice issued to the buyer (not to the financial institution).
Sale of a vehicle with a history of accidents: if the vehicle has had a significant accident, describing it in the contract protects the seller from subsequent claims for that reason.
Retention periods and accepted format
The documents of each sale must be kept for the tax limitation period, which is generally four years from the submission of the corresponding tax return. In practice, the recommendation is to keep the complete file of each vehicle for six years from the closure of the operation.
Signed contracts must be kept for at least five years (limitation period for contractual actions under Art. 1964 of the Civil Code).
Digital format is accepted by the tax authorities as long as it guarantees the authenticity and integrity of the document. A scanned or digitally signed PDF is valid. Mobile photos are less reliable if there is a subsequent dispute.
Frequent mistakes that cost money
Not issuing an invoice or issuing it in the wrong format. A sale under REBU with the invoice in general scheme format (with broken down VAT) is an incorrect invoice. The reverse is also true: a sale under the general scheme without broken down VAT causes problems for the corporate buyer who wants to deduct the VAT. To see the details of each format, you can check the guide on how to issue invoices correctly in car sales.
Not including the description of the vehicle's condition in the contract. A contract that only identifies the vehicle and the price without describing its condition leaves the door open to claims regarding any subsequent defects.
Not notifying the DGT of the sale at the time of signing. One of the most common mistakes with highly unpredictable consequences: fines, MOT issues, or unpaid road tax (IVTM) on a car already sold.
Keeping documents in paper format without a digital copy. A folder of physical contracts that gets lost or damaged can leave the dealership without documentary defense in the event of an audit or claim.
More than 750 dealerships already use Dealcar to manage their daily operations
Dealcar automatically generates sales agreements, correct invoices according to the scheme (REBU or general) and handover reports directly from the file of each vehicle. All documents are digitally archived in the file and are available for any query or request.
If you want to see how it works, you can book a free demo at dealcar.io.
Frequently asked questions
Is it mandatory to deliver a sales agreement to the buyer?
Yes. As a professional seller, you are obliged to provide the consumer with supporting documentation of the purchase with the essential conditions of the transaction. The sales agreement signed by both parties is the standard document that fulfills that obligation.
Can I sell under REBU and issue an invoice with broken-down VAT if the buyer asks for it?
No. If the vehicle meets the REBU requirements (it was bought from a private individual without deductible VAT), the invoice must be in REBU format without broken-down VAT. If the buyer needs to deduct the VAT, the transaction must be made under the general scheme, which in turn requires that the vehicle was purchased with deductible VAT.
What happens if the buyer does not change the ownership and I receive a fine?
If you notified the DGT of the sale at the moment of signing the contract, you have the receipt to prove that the vehicle was no longer yours when the fine was generated. Without that notification, the situation is more complicated even if you have the sales agreement.
How much time do I have to issue the sales invoice?
The invoice must be issued at the moment of the operation or, at most, on the last day of the calendar month in which it took place. Issuing backdated invoices is a formal irregularity.
