How to Issue an Invoice in Spain for Clients from Different Countries

Q: How do I invoice an EU company from Spain?

If both parties are VAT registered in ROI, you issue the invoice with 0% IVA under reverse charge and report it in Modelo 303 and Modelo 349.

Q: Do I charge IVA to clients outside the EU?

Services to non-EU clients are generally not subject to Spanish IVA and are invoiced at 0%.

Q: Must foreign currency invoices be converted to EUR?

Yes. Accounting and VAT reporting must reflect the EUR equivalent using the official exchange rate on the invoice date.

Introduction

Issuing invoices correctly in Spain is essential for VAT (IVA) compliance and accurate tax reporting. The VAT treatment depends on whether your client is located in Spain, another EU country, or outside the European Union.

This guide explains how autónomos and companies must apply IVA, reverse charge rules, OSS regulations and reporting obligations when invoicing domestic and international clients.

1️⃣ Mandatory Elements of a Spanish Invoice

Sequential invoice number
Invoice date
Seller’s full name or company name and NIF/CIF
Client’s identification details
Description of goods or services
Taxable base (base imponible)
VAT rate (IVA) applied
Total amount payable
Currency used

2️⃣ Invoice to a Client in Spain

For Spanish clients, IVA is generally applied at 21%, unless a reduced rate (10% or 4%) applies.

3️⃣ Invoice to an EU Company (B2B)

If both you and your EU client are registered in the ROI (VIES system), the invoice is issued with 0% IVA under the reverse charge mechanism.

The invoice must include a reference to reverse charge under EU VAT Directive Article 44 and 196.

These transactions must be reported in Modelo 303 and Modelo 349.

4️⃣ Invoice to an EU Private Client (B2C)

For EU private individuals, Spanish IVA generally applies at 21%.

5️⃣ Invoice to Clients Outside the EU

Services provided to clients outside the EU (USA, RUSSIA, UK, Latin America, etc.) are generally not subject to Spanish IVA.

Invoices are issued with 0% IVA and should reference the applicable article of Spanish VAT Law (no sujeto a IVA por reglas de localización).

6️⃣ Currency and Exchange Rates

Invoices may be issued in foreign currency. However, accounting records and VAT declarations must reflect the EUR equivalent using the official exchange rate on the invoice date.

7️⃣ Tax Reporting Obligations

Conclusion
Correct invoicing ensures VAT compliance, prevents penalties and guarantees accurate reporting in Modelo 303, Modelo 349 and Modelo 390.

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