Note: this content is general, educational information, not individualized legal, tax or employment advice. Conditions at each company and country change frequently; always verify current figures and requirements against the official source before making a decision.
Invoicing a client in the United States has particularities compared to invoicing within the EU, mainly in the treatment of VAT and currency.
The essentials of the invoice
- VAT is normally not charged (operation outside the EU, "not subject"), but the income is still declared in the corresponding quarterly model.
- The invoice must include your complete tax details and a clear reference to the project/period.
- You can invoice in dollars or euros: if you invoice in dollars, indicate the exchange rate applied in accounting.
Frequent errors
- Charge VAT by mistake as if you were a Spanish or EU customer.
- Do not keep proof of the exchange rate on the day of the operation.
- Forgetting to declare the income just because "it didn't have VAT."
This content is indicative and general; International billing taxation has nuances depending on your specific situation — always confirm this with your agency before your first invoice to a US client.
| Invoice appearance | Client in Spain | Customer in USA |
|---|---|---|
| VAT | It has an impact | Normally not affected (not subject) |
| Income declaration | Mandatory | Also mandatory |
| Usual currency | Euros | Euros or dollars |
| Exchange rate | Not applicable | It must be registered if you invoice in dollars |
Frequently asked questions
Do I need an intra-community VAT NIF to invoice the US?
No, the ROI and the intra-community VAT NIF are for operations within the EU. For US clients it is not a requirement, although it is advisable to confirm it with your agency depending on your specific case.
What happens if the US client asks me for an invoice with their format (invoice) instead of Spanish?
You can adapt the visual format, but the invoice must continue to comply with Spanish tax requirements (your data, NIF, consecutive numbering, etc.) for it to be valid before the Treasury.
