Operating in the European single market offers great opportunities for freelancers and SMEs, but it also involves specific VAT management. Intra-community transactions, meaning the purchase and sale of goods or services to companies in other EU member states, have special treatment on Form 303 that is crucial to understand to avoid penalties.
Key Requirement: Registration in the VIES
Before carrying out any intra-community transaction, it is essential that both you and your client or supplier are registered in the Intra-Community Operators Register (ROI), which is part of the EU's VIES (VAT Information Exchange System). This Spanish Tax Agency (AEAT) census assigns you a VAT number (NIF-IVA) that authorizes you to operate under these rules. You can check any VAT number in the European Commission's VIES system.
If you are not registered, the transaction is not considered intra-community: if you buy, the invoice will include the VAT from the country of origin; if you sell, you must apply Spanish VAT as if it were a domestic sale.
How to Declare Intra-Community Acquisitions (Purchases)
When you purchase a good or service from an EU supplier (with both parties registered in VIES), the invoice you receive does not include VAT. This is due to the reverse charge mechanism. It is you, the buyer, who must self-assess the tax in Spain.
On Form 303, this translates into a double entry that has a neutral effect:
1. Output VAT (as if you had collected it): The taxable base and the corresponding Spanish VAT amount are recorded in boxes [10] and [11].
2. Input VAT (as if you had paid it): Simultaneously, the same amount is recorded as deductible input VAT in boxes [38] and [39].
The net result is zero, but it is mandatory to declare it this way to inform the Tax Agency of the transaction.
How to Declare Intra-Community Supplies (Sales)
If you sell to a company in another EU country (and you have verified their VAT number in VIES), the transaction is exempt from VAT. Your invoice must state this exemption and not include any VAT.
On Form 303, these transactions are declared for informational purposes. You must enter the total amount of these sales in box [59] "Intra-community supplies of goods and services."
Form 349 and the New Horizon of VeriFactu
Remember that, in addition to Form 303, all intra-community transactions must be summarized in Form 349. Proper invoice management is essential, especially with the arrival of new mandatory systems. To better understand this change, you can consult our [What is VeriFactu? Guide for Freelancers in Spain](/en/what-is-verifactu-spain).
The adaptation to electronic invoicing and VeriFactu systems will be mandatory from January 1, 2027, for companies and from July 1, 2027, for freelancers and micro-enterprises. Having compliant invoicing software will not only help you with these new obligations but also automate the correct declaration of intra-community VAT. You can find all the details in our article on the [VeriFactu 2027 deadlines for freelancers in Spain](/en/verifactu-2027-deadline).