Centro de ayudaHow to correctly issue an invoice to a client with regard to VAT (IVA)?
The situation requires an understanding of who your client is and where they are located.
Here are the possible scenarios and how to proceed:
________________________
1. The client is a private individual in Spain (without a VAT number / NIF-IVA):
In this case, you are obliged to issue the invoice with Spanish VAT (usually 21%), even if the client says they “don’t have VAT.”
VAT applies because the client is not registered as a business operator.
_____________________
2. The client is a Spanish company or self-employed person (autónomo) with a NIF:
You must also issue the invoice with VAT, as intra-Spanish transactions are not exempt from VAT
_____________________
3. The client is a company or self-employed person (autónomo) from another EU country, registered in the VIES system
In this case, you can issue the invoice without VAT, provided the following conditions are met:
- Both parties have valid VAT numbers registered in the VIES system
- The following note is included on the invoice:
“Entregas Intracomunitarias exentas de IVA. Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido”
- The VAT code selected on the invoice is: Intracommunity VAT 0%
- You can verify the client's VAT number here:
________________________
4. Client outside the EU (e.g., USA, United Kingdom, Latin America, etc.)
You can issue the invoice without VAT if:
- The service is provided entirely outside the EU
- The VAT code on the invoice is: No sujeto 0%
- The following comment is included:
“Operación no sujeta a IVA en virtud del artículo 7 de la Ley 37/1992 de IVA o reglas de localización”
_______________________
Important: For all invoices issued without VAT, you must keep documentation that proves the client's location (such as a contract, company details, correspondence, etc.) in order to justify the VAT exemption in case of a tax audit.