Invoicing for consultants

Depending on who you invoice

A business or freelancer in Spain

21% VAT and, if your activity is professional, 15% withholding (7% in your first year and the two after)

A private individual in Spain

21% VAT, no withholding

A business in another EU country

No VAT (reverse charge) and no withholding; it also goes on modelo 349

A business outside the EU

No VAT (outside the scope) and no withholding

To invoice an EU business without VAT, check that its VAT number is registered in the EU's VIES database. Nyrut counts it correctly in the 303 and warns you about the 349, but doesn't generate the 349.

Monthly retainers

If you charge a fixed amount every month, invoice it every month, with its date. Let it go out on its own: the one you forget in August is the one you chase in October.

Milestone billing

On a long project, invoice each milestone when you reach it, not everything at the end. You get paid sooner, and VAT and the 130 spread across quarters instead of landing in one.

If nearly everything is withheld

If you invoice businesses and your activity is professional, nearly all your invoices carry 15% withholding. If at least 70% of last year's income had it, you don't have to file modelo 130: that withholding already works as your income tax prepayment.

Several issuers

If you invoice as a freelancer and also have a company, each one has its own series and numbering, and its VAT is filed separately: they don't mix.

How Nyrut helps

Retainers invoice themselves every month. Each issuer with its own series. Nyrut measures how much of what you invoice carries withholding and tells you if you pass 70%, so you can confirm it with your gestor. And every quarter you see your 303 and 130 worked out.

This is a guide to understand the system, not tax advice: for your specific case, ask your gestor.