Invoicing a client in another EU country
Intra-EU VAT made easy.
In a nutshell
- If you sell to a business in another EU country and you're both in VIES, the invoice normally has no Spanish VAT.
- Your client declares the VAT in their country: this is called the reverse charge.
- You have to put their VAT number on the invoice and declare the transaction on form 349.
Invoicing a European client can feel daunting the first time, but the general rule is simple.
The general rule
If you sell goods or provide services to a business in another EU country, and both you and your client have a valid EU VAT number, the invoice carries no Spanish VAT. Your client deals with the VAT in their country.
What the invoice must include
- Your EU VAT number (ES and your NIF) and your client's.
- The amount without VAT.
- A note explaining why there's no VAT: for example, "reverse charge" (inversión del sujeto pasivo) for services or "exempt intra-EU supply" (entrega intracomunitaria exenta) for goods.
What you file
- The transaction is declared in your quarterly VAT return, even though it carries no VAT.
- Form 349, the return for intra-EU transactions.
Selling to private individuals is different. If your European client is a private individual, VAT normally does apply, and above certain sales it may be the VAT of their country.
Frequently asked questions
What if my client isn't in VIES?
Then, in general, you have to charge them Spanish VAT like any other client.