VAT (IVA) for Spanish Freelancers: Global Invoicing Rules

The goal of this post is to clarify when an Autónomo must charge Spanish VAT (21%) and when they must apply reverse-charge or be exempt. This is a massive compliance trap that requires careful registration with the Tax Agency (AEAT).

Part 1: Mandatory Registration for International Invoicing (ROI)

If you plan to invoice any business client within the European Union (EU), you must first register in the Registro de Operadores Intracomunitarios (ROI) to obtain an Intra-Community VAT Number (NIF-IVA).

The ROI Requirement

• What is it? The ROI is the Spanish census that grants you an EU VAT number (your NIF/NIE preceded by ES, e.g., ESX1234567T). This number allows you to apply the Reverse Charge Mechanism for EU clients.
• How to Apply: You request inclusion in the ROI by using the tax census declaration, Modelo 036.
  • Action on Modelo 036: Tick Box 582 (Request for registration in the ROI) and specify the date of your planned first intra-community operation in Box 584.
• The Waiting Period: The AEAT has up to three months to review your application. If you receive no response, the request is considered denied.
• VIES Check: Once registered, your NIF-IVA will be valid on the VIES (VAT Information Exchange System). You must also check your EU client’s VAT number on VIES before issuing an invoice with 0% VAT.

Part 2: Key VAT Scenarios for Services

The VAT treatment depends entirely on the location and status (Business vs. Private) of your client.

Invoicing Text (Must be Included)

When applying 0% VAT to international invoices, you must legally justify the zero rate:

• EU B2B (Reverse Charge): “Operación exenta/no sujeta por reglas de localización. Inversión del sujeto pasivo (Art. 84.Uno.2º Ley 37/1992).”
• Non-EU B2B/B2C: “Operación no sujeta por reglas de localización (Art. 69 LIVA).”

Part 3: Mandatory Quarterly VAT Reporting

Regardless of whether you collected VAT or not, you must inform the AEAT of your sales and purchases via specific tax forms:

Modelo 303: Quarterly VAT Return (Autoliquidación)

This is the primary form for declaring all IVA (VAT) accrued (charged to clients) and IVA deductible (paid on expenses).

• Purpose: To pay the difference (IVA Accrued – IVA Deductible) to the AEAT.
• Requirement: Mandatory every quarter, even if the result is €0 or negative (a refund request).
• Deadline: Generally from the 1st to the 20th of the month following the end of the quarter (April, July, October, January).

Modelo 349: Intra-Community Sales Summary

This is the key compliance requirement for ROI-registered autónomos.

• Purpose: To inform the AEAT of all B2B transactions (sales and purchases) carried out with other VAT-registered EU companies.
• Requirement: Mandatory only if you perform intra-community transactions (i.e., you used the 0% reverse-charge rule).
• Periodicity: Usually quarterly, but can become monthly if the total value of your intra-community operations exceeds €50,000 in the current or previous four quarters.

Modelo 390: Annual VAT Summary

• Purpose: A summary of all operations declared in your four Modelo 303 filings for the entire calendar year.
• Deadline: Filed in January for the previous year.

⚠️ Crucial Note on Exempt Activities: Services that are legally exempt from VAT (e.g., teaching private language classes, certain financial or medical services) must be recorded differently. In these cases, you do not charge VAT, and you generally cannot deduct the Input VAT you paid on expenses.

🔗 Official AEAT Links for VAT Forms

Modelo 303: Quarterly VAT Return (Autoliquidación)

This is the form you use to calculate and pay your VAT debt (or request a refund) every quarter. It reports all sales (Accrued VAT) and purchases (Deductible VAT).

• Form Name: Modelo 303. Impuesto sobre el Valor Añadido. Autoliquidación.
• Action: Presentation (Filing) and Help resources are available at the link below.

🔗 Official Link for Modelo 303:Gestiones – Modelo 303. IVA. Autoliquidación

Modelo 349: Intra-Community Sales Summary (Declaración Recapitulativa)

This is the informational form required if you are registered in the ROI and use the 0% Reverse Charge mechanism with EU clients. It lists the details of those cross-border B2B transactions.

• Form Name: Modelo 349. Declaración Informativa. Declaración recapitulativa de operaciones intracomunitarias.
• Action: Used for filing the summary of all EU B2B operations.

🔗 Official Link for Modelo 349:Modelo 349. Declaración Informativa. Declaración recapitulativa de operaciones intracomunitarias

📅 VAT Filing Deadlines

Remember these general quarterly deadlines for filing the forms above:

• Q1 (Jan-Mar): 1st to 20th of April
• Q2 (Apr-Jun): 1st to 20th of July
• Q3 (Jul-Sep): 1st to 20th of October
• Q4 (Oct-Dec): 1st to 30th of January (of the following year, which includes the Modelo 390 Annual Summary)

That’s a vital connection! The IAE code doesn’t directly determine your VAT (IVA) obligations, but it is necessary for the initial registration on Modelo 036/037, where you also declare your VAT regime and, crucially, apply for the Intra-Community Operators Register (ROI).

The IAE code is the what (the activity), and the VAT section of the registration form is the how (the tax rules applied to that activity).

🇪🇺 IAE, VAT (IVA), and International Invoicing

Every autónomo in Spain must register for VAT, even if the activity itself is exempt or if they only deal with non-Spanish clients (where Spanish VAT may not apply). The standard VAT rate in Spain is 21%.

1. Domestic Transactions (Invoicing Spanish Clients)

Your IAE code generally signals whether your activity is subject to VAT or exempt. Most professional services are subject to VAT.

2. International Transactions (The ROI Requirement)

If you have clients located outside of Spain, you must apply for registration in the Intra-Community Operators Register (ROI), which is done by checking the corresponding box on Modelo 036.

Upon approval, the AEAT assigns you an EU VAT number (your NIF/NIE with the prefix ES, e.g., ESX1234567T).

A. EU Business Clients (B2B)

If you provide services to a business client established in another EU country, the Reverse Charge Mechanism usually applies, meaning they pay the VAT in their country, not yours.

• Requirement: Both you and your client must have a valid EU VAT number (you can check your client’s number on the VIES system).
• Invoice: Charge 0% VAT and include the statement: “Inversión del sujeto pasivo (Art. 84.Uno.2º Ley 37/1992).”
• Obligations:
  • Report the transaction on Modelo 303 (Quarterly VAT return).
  • File Modelo 349 (Informative return of intra-community transactions), typically quarterly or monthly, which lists all transactions with VAT-registered EU clients.

B. Non-EU Business Clients (B2B)

For business clients located outside the European Union, the service is generally considered to be supplied at the client’s location.

• Invoice: Charge 0% VAT and include the statement: “Operación no sujeta por reglas de localización (Art. 69 LIVA).”
• Obligations: Report the transaction on Modelo 303. Modelo 349 is not required.

C. EU Private Individuals (B2C)

For services provided to private individuals in other EU countries, you generally must charge Spanish VAT (21%) unless you are registered for the One Stop Shop (OSS) system, which allows you to charge their country’s VAT rate and pay it all via the Spanish AEAT.

📝 Compliance Checklist

This integration of the IAE code with the VAT registration steps (especially the ROI) is the first and most crucial point of compliance for any freelancer in Spain dealing with international clients.