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Guide

Invoicing for designers

Projects in phases, last-minute changes and clients who pay late. What you need to know to invoice it properly.

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.

Withholding depends on how you're registered

If you're registered under a professional activity code (section two of the IAE), your invoices to businesses and freelancers carry withholding. If you're registered as a business activity (section one), they don't. A lot of graphic design goes the professional route, but don't assume it: check your registration (form 036 or 037) or ask your gestor.

From quote to invoice

Almost every project starts with a quote. When the client accepts it, the invoice should come from it, with the same items and no retyping. If the project runs in phases, invoice each phase on delivery: every invoice counts in the quarter of its date, and you don't get all the VAT in one go at the end.

Usual expenses

  • Software licences and subscriptions: design tools, fonts, stock images.
  • Your self-employed contribution, coworking and the business share of utilities.
  • Training related to your work.
  • Your computer, monitor or camera are capital assets: they're depreciated over several years rather than deducted in one go. Nyrut doesn't calculate depreciation; your gestor does.

How Nyrut helps

Turn the accepted quote into an invoice without retyping it. The invoice goes out with your colour, typeface and paper, by email or by link. You get an @handle page with your details and links, your portfolio for instance. 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.