VAT
Output and input VAT, intra-EU transactions and the rates that apply.
VAT on Services to EU Clients: VIES, Form 349, and VeriFactu
Learn how to invoice EU clients correctly without VAT errors, apply the reverse charge mechanism, and maintain compliant records under Spanish VeriFactu rules.
VAT-Exempt Healthcare and Education in Spain: Fiscal Rules and VeriFactu
Learn which healthcare and educational services are VAT-exempt in Spain and how to issue compliant invoices under the upcoming VeriFactu rules.
Equivalence Surcharge for Retailers in Spain: Operations, POS, and VeriFactu
Learn how the equivalence surcharge works for Spanish retail freelancers, POS requirements, and how VeriFactu regulations impact your store.
VAT on Services to EU Clients: B2B, B2C Rules and VeriFactu
Learn how to invoice EU clients with or without VAT, ROI and VIES requirements, and how to get your billing ready for VeriFactu.
Complete Guide to the Equivalence Charge (Recargo de Equivalencia): Who Must Apply It and How
Are you a self-employed retail merchant in Spain? Learn all about the VAT equivalence charge: what it is, who it affects, its rates, and how it relates to the new VeriFactu invoicing system.
The VAT Prorrata Rule: What It Is, When, and How to Apply It
If you perform activities both with and without the right to deduct VAT, you need to understand the prorrata rule. We clearly explain how it works, its types, and how to calculate it to stay compliant with the Tax Agency.
VAT Reverse Charge in Spain: A Guide for Freelancers and SMEs
Discover what the VAT reverse charge is and in which situations it affects freelancers and SMEs in Spain. Learn how to invoice correctly and meet your tax obligations to avoid penalties from the Spanish Tax Agency (AEAT).
Form 303: A Guide to Declaring VAT on Intra-Community Transactions
Learn how to correctly declare purchases and sales to other EU countries on your Form 303. Avoid mistakes with intra-community VAT, the reverse charge mechanism, and Form 349.
Deducting VAT from Invoices Before Registering as a Freelancer: Is It Possible?
Find out if you can deduct VAT on purchases and expenses made before registering as a freelancer in Spain. We explain the Tax Agency's requirements and the deadlines you must meet.
Monthly VAT Refund (REDEME): A Complete Guide for Freelancers and SMEs in Spain
Find out what REDEME is, who can apply for a monthly VAT refund in Spain, and what the obligations are. Improve your business's cash flow by understanding this special scheme.
VAT: Differences Between the General Scheme and Special Schemes
As a freelancer or SME in Spain, understanding your VAT scheme is key. Discover the differences between the general scheme and special ones (modules, equivalence surcharge) and how the new VeriFactu invoicing regulation affects you.
Selling Digital Services in the EU? Here's How to Declare VAT for Individuals
If you're a freelancer or SME in Spain selling digital services to private customers in the European Union, managing VAT has its own set of rules. We explain how the One-Stop Shop (OSS) system and Form 369 work to help you meet your tax obligations without hassle.
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