Invoicing a foreign client as a Spanish autónomo is not the same as invoicing a Spanish one. The IVA rules change depending on whether your client is a business or a consumer, and whether they are in the EU or outside it. Getting it wrong means either overcharging your client or underpaying your taxes. This guide covers every case you will encounter, what goes on each type of invoice, and what quarterly and annual filings you need to add to your calendar.
When you invoice a Spanish client, IVA is straightforward: you add 21% (or 10% or 4% depending on the service), collect it, and pay it to AEAT quarterly via Modelo 303. You are acting as a tax collector for the government.
When your client is abroad, the rules change because IVA is a territorial tax. Spain's IVA only applies to services consumed in Spain. If your client is outside Spain and the service is consumed outside Spain, Spanish IVA does not apply. But you still need to document this correctly on the invoice and report it properly to AEAT.
The key variable is always: where is the client, and are they a business or a consumer?
This is the most common situation for autónomos working with European companies.
The rule: you do not charge IVA. Instead, the client applies the reverse charge mechanism in their own country. They self-declare the VAT as both paid and collected, so no cash changes hands. You simply issue the invoice without IVA.
What the invoice must include:
How to verify your client's VAT number: use the VIES system (vies.ec.europa.eu), which is the EU's official VAT number checker. If the number comes back invalid, do not issue the invoice without IVA. Ask the client to provide a valid number or apply Spanish IVA.
What you file: every quarter you report intra-community operations in Modelo 349 (declaración recapitulativa de operaciones intracomunitarias). This is separate from Modelo 303. If you have EU business clients, you need to file 349 quarterly (or monthly if your volume exceeds €50,000 per quarter).
If your client is based outside the EU (UK post-Brexit, USA, Latin America, etc.), the service is treated as an export. You do not charge Spanish IVA.
What the invoice must include:
You do not file a Modelo 349 for non-EU clients. These sales appear in your Modelo 303 as exempt operations (operaciones no sujetas or exentas), which reduces your IVA base for that quarter. Keep the invoice and any documentation proving the client is outside the EU, in case of a tax inspection.
UK clients: since Brexit (1 January 2021), UK companies are treated as non-EU. The same rules apply as for any non-EU client.
If your client is an individual, not a business, reverse charge does not apply. You charge IVA at the Spanish rate regardless of where they are located, with one exception.
The exception: digital services sold to EU consumers. If you sell digital services (software, ebooks, online courses, streaming) to individual consumers in other EU countries, you may need to apply the VAT rate of their country, not Spain's. This falls under the EU OSS (One Stop Shop) scheme. If your digital services revenue to EU consumers exceeds €10,000 per year across all EU countries, you must register for OSS and charge each country's local rate.
For non-digital services sold to individual consumers abroad (a design project, a consulting call), Spanish IVA applies normally.
Use this as a checklist when building your invoice template for foreign clients:
The invoice can be in Spanish or in the client's language, you can download a ready-to-use template here: self-employed invoice template. There is no legal requirement to issue it in Spanish for foreign clients. Many autónomos issue bilingual invoices or invoices in English only when working internationally. For the full invoice structure, see how to make an invoice in Spain.
You can invoice in any currency. If you invoice in dollars, pounds, or another currency, you need to note the euro equivalent on the invoice at the exchange rate on the invoice date, because your AEAT filings must be in euros.
The exchange rate to use is the official European Central Bank rate on the invoice date. Most invoicing software calculates this automatically. If you use a manual tool, note the rate used and keep the source (ECB website) in your records.
If you only have non-EU clients, you do not file Modelo 349. If you have EU business clients, even just one, you file 349 every quarter that you issued at least one intra-community invoice.
No. Since 1 January 2021, UK companies are treated as non-EU. You issue the invoice without IVA and note it as an export of services (Art. 69 Ley 37/1992). You do not file a Modelo 349 for UK clients.
If your EU client cannot provide a valid VAT number, you cannot apply reverse charge. You must issue the invoice with Spanish IVA at 21%. Ask the client to register for VAT in their country before you begin the project if they want to avoid the charge.
Yes. There is no legal requirement to issue invoices in Spanish when the client is abroad. You can invoice in English, or in any other language. Make sure all the required fields are present and that amounts are also shown in euros.
Yes. Modelo 349 is required for every intra-community operation, regardless of how many clients or how much the amount is. One invoice to one EU business client in a quarter means you file 349 for that quarter.
AEAT will send a notice (requerimiento) and apply a fixed fine, typically between 200 and 400 euros depending on how many operations were not reported. File it late with a voluntary regularisation (presentación extemporánea) to reduce the penalty.
