Invoice calculator with VAT and withholding
Enter the net amount, or what you want to land in your account, and get the whole invoice back: VAT, withholding and total. For Spain and the rest of Europe.
Lands in your account
€1,060.00
An estimate. In Spain, withholding only applies when a professional invoices a business or another freelancer; never a private individual.
How an invoice is worked out
Everything starts from the net amount (the tax base): the price of your work before tax. VAT is calculated on it and added; in Spain, the IRPF withholding is calculated on it too and subtracted. Withholding is never calculated on the VAT.
What lands in your account is net plus VAT minus withholding. The VAT isn't yours: you pay it over each quarter (in Spain, on form 303). The withholding isn't a discount either: your client pays it to the tax agency on your behalf, and you deduct it from your income tax.
- Net amount
- €1,000.00
- VAT (21%)
- + €210.00
- Invoice total
- €1,210.00
- IRPF withholding (15%)
- − €150.00
- Lands in your account
- €1,060.00
The other way round: net = what you want to receive ÷ (1 + VAT − withholding). To receive €1,060 with 21% and 15%: 1,060 ÷ 1.06 = €1,000 net.
Which withholding applies (Spain)
- 15%: the general rate for professionals (design, consulting, development, translation…).
- 7%: the year you register and the next two, if you had no professional activity the year before. Tell your client in writing.
- None: if your client is a private individual, is outside Spain, or your activity is a business one (retail, hospitality…) rather than a profession.
- Outside Spain there's no withholding on freelance invoices: pick another country and the calculator removes it.
When an invoice carries no VAT
- B2B client in another EU country with a valid VAT number (check it in VIES): no VAT, with the note «reverse charge».
- Client outside the EU: most services aren't subject to the issuer's VAT.
- Exempt activities: healthcare, regulated education, insurance and a few more.
- Canary Islands: no VAT; IGIC applies instead (7% general rate).
Frequently asked questions
Is withholding calculated on the net amount or the total?
On the net amount. VAT is never part of the withholding base.
Does an invoice to a private individual carry withholding?
No. Only businesses and professionals withhold in Spain. A private individual gets an invoice with VAT and no withholding.
When can I use the 7% rate?
The year you register as autónomo and the next two, provided you didn't carry on a professional activity the year before. Tell your client in writing.
What if my client is in another EU country?
If it's a business with a valid VAT number in VIES, invoice without VAT, with the reverse-charge note and no withholding.
Does this match what goes into my quarterly returns?
Yes: the VAT on each invoice is output VAT on form 303, and the withholding is deducted on form 130. Nyrut adds them up as you invoice.
Put it on your website
Free, for your blog, practice or association: copy this code and paste it where you want it to appear. It updates itself when the figures change.
<iframe src="https://www.nyrut.com/en/embed/invoice-calculator" title="Invoice calculator with VAT and withholding" width="100%" height="900" style="border:0" loading="lazy"></iframe><p><a href="https://www.nyrut.com/en/invoice-calculator">Invoice calculator with VAT and withholding</a> by Nyrut</p>Sources
In Nyrut every invoice comes out with this done and numbered, and it adds itself to your quarterly VAT and income tax figures.