Module 120 min2478 wordsFree — no account
Where the transaction is taxed: place of supply and the exempt intra-EU supply of goods
Dated official sources, and the contents this module links to · 1 section
Official sources
- BOE — Ley 37/1992 on VAT, consolidated text, articles 2, 3, 14, 25, 68, 69, 70, 73, 75, 88, 89, 90 and 164 (lines 593, 598-605, 1003-1008, 1559-1562, 2203-2206, 2264-2265, 2314, 2327, 2336, 2433, 2467, 2487-2494, 2941, 2960-2962, 2996, 4962) — verified on October 5, 2026
- BOE — VAT Regulation (Real Decreto 1624/1992), consolidated text, articles 13, 79 and 80 (lines 839-841, 2917-2922, 2958) — verified on October 3, 2026
- BOE — Invoicing Regulation (Real Decreto 1619/2012), consolidated text, articles 2 and 11 (lines 246, 486) — verified on October 3, 2026
- Agencia Tributaria — Identificación para realizar operaciones con otros empresarios dentro de la UE: ROI, VIES, NIF-IVA y NVAT (lines 10-25) — verified on October 3, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Standard rate of Spanish VAT, article 90 of Ley 37/1992 — 21 %
boe.es · 2026 rules
Contents linked from this module
- Declaring and paying Spanish VAT: from the chargeable event to modelo 303
The foundation course on rates, the chargeable event, deduction and the quarterly self-assessment.
- Modelo 036: census declaration
The census declaration used, among other things, to register in the register of intra-EU operators.
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.