Module 220 min2434 wordsFree — no account
Buying within the EU, self-assessing and invoicing: acquisitions, reverse charge and invoice wording
Dated official sources, and the contents this module links to · 1 section
Official sources
- BOE — Ley 37/1992 on VAT, consolidated text, articles 2, 13, 14, 15, 69, 71, 75, 76, 78, 82, 84, 85, 90, 92, 97, 98, 99, 148, 154, 156, 158 and 164 (lines 593, 973-975, 1003-1013, 1024, 2264, 2407, 2469-2470, 2523-2524, 2554, 2726, 2785-2793, 2871, 2996, 3209-3211, 3331-3334, 3354, 3371, 4332-4333, 4387-4390, 4411-4413, 4426-4428, 4963) — verified on October 5, 2026
- Agencia Tributaria — Manual práctico IVA 2025, chapter 4, Adquisiciones intracomunitarias (line 15) — verified on October 4, 2026
- Agencia Tributaria — Modelo 303, Instrucciones 2026 (lines 38-40, 134, 136, 395) — verified on October 4, 2026
- BOE — Invoicing Regulation (Real Decreto 1619/2012), consolidated text, articles 2, 4, 6 and 11 (lines 246, 249, 258-259, 316, 359-374, 378-380, 485-486) — verified on October 3, 2026
- BOE — VAT Regulation (Real Decreto 1624/1992), consolidated text, articles 71, 79, 80 and 81 (lines 2725, 2729, 2909-2924, 2945, 2979-2982) — verified on October 5, 2026
Contents linked from this module
- Spanish VAT calculator
To multiply a taxable amount by 21 %. The calculator is built for VAT charged to customers and leaves out the reverse charge: use it only to obtain the amount.
- Modelo 303: VAT self-assessment
The periodic self-assessment in which the VAT on these transactions is declared and deducted.
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.