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Invoicing and declaring intra-EU VAT in Spain: supplies, acquisitions and the reverse charge

How sales and purchases between businesses in two Member States are taxed under Ley 37/1992: where goods and services are located, when an intra-EU supply is exempt under article 25, how an intra-EU acquisition is self-assessed and deducted, when the customer declares under the reverse charge, and what wording the invoice requires. Two modules with case studies.

Intermediate2 modules40 minFree course

2026 rules — verified on October 3, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

This content is part of the path: Selling to other EU countries from Spain· Step 1 of 6· Next step: Spanish VAT calculator — taxable base, tax and total

Before you start

This course assumes you have read the following.

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • Locate the place of supply of goods and of services between businesses in two Member States
  • List the conditions that article 25 of Ley 37/1992 sets for an intra-EU supply of goods to be exempt
  • Explain how the transport of the goods and the customer's business status are proven
  • Date the chargeable event of an intra-EU supply: the 15th of the following month or the invoice date
  • Know when and how to register in the Spanish register of intra-EU operators (ROI)
  • Recognise an intra-EU acquisition of goods and the place where it is made
  • Apply the reverse charge to services received from providers established in other Member States
  • Self-assess and deduct the VAT on those transactions in the same return
  • Draft an intra-EU invoice with the customer's VAT number and the mandatory wording
  • Date the invoice and place each transaction on modelo 303 and modelo 349

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 120 minFree — no accountWhere the transaction is taxed: place of supply and the exempt intra-EU supply of goodsWhat you will be able to do
    • Locate the place of supply of goods and of services between businesses in two Member States
    • List the conditions that article 25 of Ley 37/1992 sets for an intra-EU supply of goods to be exempt
    • Explain how the transport of the goods and the customer's business status are proven
    • Date the chargeable event of an intra-EU supply: the 15th of the following month or the invoice date
    • Know when and how to register in the Spanish register of intra-EU operators (ROI)
    Read this module
  2. Module 220 minFree — no accountBuying within the EU, self-assessing and invoicing: acquisitions, reverse charge and invoice wordingWhat you will be able to do
    • Recognise an intra-EU acquisition of goods and the place where it is made
    • Apply the reverse charge to services received from providers established in other Member States
    • Self-assess and deduct the VAT on those transactions in the same return
    • Draft an intra-EU invoice with the customer's VAT number and the mandatory wording
    • Date the invoice and place each transaction on modelo 303 and modelo 349
    Read this module

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (2)
    • Key figures (3)
    • Mistakes to avoid (2)
    • Official sources (2)

  • Exercise workbook (Word)

    Word

    • Learning objectives (2)
    • Key figures (3)
    • Mistakes to avoid (2)
    • Official sources (2)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

Download the handouts

Where this course leads

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Run the numbers

The linked calculators apply this course's rules to your own figures — for free.

File it

Step-by-step guides to the official forms cited in this course.

Go further

The courses that follow on from this one.

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This topic in other countries

Each country applies its own law: these pages are written in its language and read from its official sources.

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.