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ESCAENPA

Clients in other countries

As a freelancer you can work for clients in any country. The invoice changes depending on who the client is and where they are.

Company in another EU countryYou don’t charge Spanish VAT: the invoice says “reverse charge” (inversión del sujeto pasivo) and the client pays VAT in their country. First, check their VAT number in the EU’s VIES database and register in the intra-EU operators register (ROI). It’s declared on form 349.
Private individual in another EU countryNormally you charge Spanish VAT (21%). If you sell over €10,000 a year to individuals in other EU countries, their country’s VAT applies (OSS scheme).
Client outside the EUIn general you don’t charge Spanish VAT on your services. Keep proof that the client is outside: contract, emails, payments from a foreign account.

Getting paid from abroad

  • Euro transfer (SEPA) within Europe: easy and cheap.
  • Outside Europe, watch currency exchange fees: they can eat 3–5%.
  • Ask for a deposit before starting, even more with distant clients.
Invoicing abroad has details that change case by case. The first few times, confirm with your gestoría.