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You sell goods or services to customers in other EU countries

Selling to other EU countries from Spain

Understand where sales and purchases between businesses of two Member States are taxed, when an intra-Community supply is exempt and which wording the invoice requires; compute the VAT base, tax and total of an invoice for a taxable, non-exempt supply, outside the reverse charge; and gather the returns, namely registration in the Register of Intra-Community Operators to obtain a VAT number, the VAT self-assessment (modelo 303), where intra-Community acquisitions are also reported, the recapitulative statement of intra-Community transactions (modelo 349) and, if you sell to consumers in other Member States through the one-stop shop, modelo 369: 6 steps.

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

Understand: intra-Community supplies and acquisitions, reverse charge, invoicing

  1. Step 1 of 6
    CourseFree40 min

    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.

Compute: VAT base, tax and total of a taxable, non-exempt invoice, at Spanish rates

  1. Step 2 of 6
    CalculatorFree result

    Spanish VAT calculator — taxable base, tax and total

    Spanish VAT is always charged on the taxable base, never on the total: to take it out of a VAT-inclusive price, divide by one plus the rate instead of deducting the percentage.

File: ROI registration, self-assessment (modelo 303), recapitulative statement (modelo 349) and one-stop shop (modelo 369) if you opt into it for consumer sales

  1. Step 3 of 6
    FormFree20 min

    Spanish VAT number (NIF-IVA): registering in the Register of Intra-Community Operators (ROI) with modelo 036

    Who needs a Spanish VAT number to trade with businesses in other EU countries, how to register in the ROI with modelo 036 (boxes 582 and 584), what happens if the Tax Agency does not decide within three months and how to check a customer's VAT number in VIES.
  2. Step 4 of 6
    FormFree45 min

    Modelo 303: Spanish VAT self-assessment

    Quarterly from 1 to 20 April, July and October and 1 to 30 January, or monthly: who files the 303, which boxes to fill in, when to carry forward or claim a refund — guide, deadlines and worked example.
  3. Step 5 of 6
    FormFree30 min

    Modelo 349: Spanish recapitulative statement of intra-Community transactions

    Who files modelo 349, when it is monthly or quarterly (50,000-euro threshold), which key to use for each intra-Community transaction and how to correct it — guide, deadlines and worked example.
  4. Step 6 of 6
    FormFree40 min

    Modelo 369: One Stop Shop VAT return (Union scheme)

    Who files modelo 369, when its distance sales and electronic services are taxed at destination (10,000-euro limit), how to register with form 035, what is reported by Member State of consumption and how to correct it — guide, deadlines and example.

The other paths

A different procedure, the same principle: the three pillars in order.

Read in Spanish