The VAT treatment changes depending on whether your client is inside or outside the European Union, and if it is a company or individual. These are the most common general rules (they do not replace the advice of your agency).
| Client situation | Usual VAT treatment |
|---|---|
| Company within the EU with intra-community VAT number | Reversal of the taxable person, invoice without VAT, declare in form 349 |
| Individual within the EU | Spanish VAT is normally applied (varies depending on the type of service) |
| Company or individual outside the EU (e.g. USA) | Operation not subject to Spanish VAT in most services |
The procedure that many people forget: registering in the ROI
If you are going to invoice companies in other EU countries without VAT due to reverse charge, you need to be registered in the Registry of Intra-Community Operators (ROI) so that your VAT NIF is valid in customer verifications.
Frequently asked questions
What happens if I invoice an EU company without VAT without checking its VAT NIF?
It is a common and risky error: if the client's VAT NIF is not valid at the time of the transaction, the invoice may not meet the requirements to apply the reverse charge. Always verify it in the VIES system before issuing the invoice.
Is VAT treatment the same for all types of services?
No, it depends on the type of service provided (there are different rules for digital services, consulting, etc.). The general rules in this guide cover the most common cases, but it is advisable to confirm the exact treatment with your tax advisor for your specific activity.
