- The guide provides instructions on invoicing clients in Spain, covering e-commerce, local sales, and intra-community deliveries. It explains when to apply or exempt VAT, with Spanish VAT rates at 21%, 10%, and 4%. For local sales, obtaining a Spanish VAT number is mandatory. Key steps include verifying the VAT number via VIES, understanding VAT rules for B2C and B2B transactions, and ensuring legal mentions on invoices. It emphasizes the importance of transport proof for VAT exemption and outlines essential steps for compliant invoicing, including having a valid VAT identification number and verifying the client’s VAT number.
Source: eurofiscalis.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
