Invoicing foreign clients from Spain

Business in another EU country

• No Spanish VAT: the client accounts for it (reverse charge). Add the note to the invoice.
• Check the client's VAT number in VIES before invoicing.
• You must be on the intra-EU operators register (ROI), via form 036.
• Report these invoices on form 303 (with no VAT) and on form 349.
• No IRPF withholding: only Spanish payers withhold.

Client outside the EU

For a business client, most services aren't subject to Spanish VAT. For private individuals it depends on the service: consulting, advertising and data processing, among others, also go without VAT. No withholding either way.

Invoicing in another currency

You can invoice in dollars, pounds or any agreed currency, but if there's VAT, the VAT amount must also be shown in euros at the exchange rate of the invoice date. Your returns are always in euros.

This is a guide to help you understand it, not tax advice: check your own case with your accountant (gestoría).