Spain records a large volume of intracommunity transactions every year. In April 2026, businesses in Spain sold products and services worth more than €21.6 billion to other EU countries, according to the Monthly Foreign Trade Report published by the Ministry of Economy, Trade and Business. Businesses must provide proof of each of these sales using intracommunity invoices. This means that a large volume of this type of document is issued each month.

For intracommunity invoices to be valid for tax purposes, it is important to meet Spain’s strict legal requirements. In this article, we explain how to create intracommunity invoices, including current regulations.

Key takeaways

• Intracommunity invoices provide proof of B2B transactions between businesses or professionals from different EU member states.
  
• Invoices that document distance sales (i.e., transactions with individuals from other EU countries) are not considered intracommunity invoices for legal and tax purposes.
  
• To issue intracommunity invoices, businesses must register in the Register of Intracommunity Operators (ROI) and obtain an EU value-added tax (VAT) number.
  
• Intracommunity invoices do not include Spanish VAT because of VAT exemptions or the reverse charge mechanism.
  
• Intracommunity invoices must include the VAT number of the business and the customer, as well as the reason for the VAT exemption or the reverse charge mechanism.
  

What is an intra-community invoice?

Intracommunity invoices provide proof of intracommunity transactions, which are sales of goods or services conducted between businesses or professionals located in different EU member states.

Meanwhile, transactions with individuals within the EU are governed by different location rules. Therefore, their invoices are not technically considered intracommunity invoices. However, we address them in this article to avoid errors in value-added tax (VAT) management.

Differences between intracommunity invoices and export invoices

Spanish businesses must document their cross-border transactions using intracommunity invoices or export invoices, depending on the customer’s location. Therefore, it is important to know the main differences between these two types of invoices. Below, we discuss and compare their features:

• Location of the foreign customer
  Intracommunity invoices document transactions that take place within the EU’s VAT territory, which are considered intracommunity transactions for tax purposes. Conversely, export invoices provide proof of sales to countries outside of the EU (i.e., exports of products or services).
  
• Identification of the business customer
  On intracommunity invoices, it is mandatory to identify customers with their intracommunity VAT numbers. In contrast, export invoices must include identification in accordance with the tax code of the destination country. For example, the Employer Identification Number (EIN) is required when invoicing to the US from Spain.
  
• Tax return
  Both intracommunity and export invoices must be included in quarterly VAT returns—which use Form 303—and annual summaries—which use Form 390. Additionally, intracommunity invoices must be recorded in the summary declaration of intracommunity supplies, using Form 349.
  
• Legal statement
  Both types of invoices must include a legal statement that justifies the VAT exemption. This differs depending on whether it is an intracommunity or extracommunity invoice. In the case of intracommunity invoices that document services, the reverse charge mechanism for VAT must be justified. If the invoice documents supplies of goods, the invoice must cite Article 25 of the VAT Law to justify the exemption. For export invoices, the tax exemption is included in Article 21 of the VAT Law.
  

VAT on intracommunity invoices

For intracommunity transactions, the application of VAT depends on the type of goods or services. Below, we summarise how to treat VAT in each situation.

Products

Intracommunity invoices that document intracommunity supplies of goods (ICS) do not include VAT, provided that the seller and buyer are registered in the Register of Intracommunity Operators (ROI). However, it is necessary to prove via documentation to the Spanish Tax Agency (AEAT) that the products have left Spanish territory. Documentation can include a delivery note from the shipping business.

If the products do not leave Spain, the rules treat the transaction as a domestic sale, and the seller must issue an invoice with Spanish VAT rates. This occurs when European businesses buy physical products in Spanish territory to use there. For example, a French business buys construction material in Spain to renovate a premises in Girona.

Services

If the intracommunity invoice covers services, VAT treatment depends on where the services are performed (i.e., the location where they are provided).

When a service is performed outside of Spain, VAT is levied in the country where the customer is located. Although the services are performed in Spanish territory, the regulations consider the transaction taking place in the customer’s country for tax purposes. For example, if a freelance translator offers services to a German business from their home in Madrid, the service is being used at the business’s headquarters in Germany.

In these general cases, the seller issues an intracommunity invoice without VAT. In its place, the reverse charge mechanism applies, meaning the business customer is responsible for reporting the applicable indirect tax in their country. When this occurs, the intracommunity invoice must explicitly state that the reverse charge mechanism has been applied.

If the service is performed in Spain—even if the customer’s business is based abroad—it cannot be documented using an intracommunity invoice without VAT. These are the types of services included in this category:

• Real estate: This can include the leasing of commercial premises and any work that affects these properties, such as plumbing, renovation, or painting services.
  
• Professional events: Examples include exhibitions, trade fairs, and conferences.
  
• Food services: For example, this could include a Portuguese business’s dinner in a Spanish restaurant.
  
• Short-term vehicle rentals: This is for a maximum of 30 days and is extended to 90 days for boats.
  

Here is a summary of how to treat VAT on intracommunity invoices:

VAT treatment on invoices to individual customers in the EU

Invoices for transactions with individual customers in the EU are not technically considered intracommunity invoices. However, we provide information on these invoices below. VAT is always applied here because the reverse charge mechanism cannot be used.

Electronic products and services

Transactions involving the supply of products to individuals in other EU countries are known as distance sales. This category also covers services provided electronically, which are services supplied entirely online, such as cloud services. This also includes telecommunications, broadcasting, and television services.

In these cases, invoices always include VAT. However, the regulations establish two possible scenarios for application of VAT. If the total sales to individuals in the EU—excluding sales within Spain—exceed €10,000 during the preceding or current calendar year, it is mandatory to apply the VAT rates of the destination country. If it is less than that amount, apply Spanish VAT.

Across the EU, all VAT rates fall under a single system: The VAT One Stop Shop (VAT OSS). Using this system, businesses can declare and pay VAT on all EU B2C sales through a single portal.

Keep in mind that even if the total sales in all other EU countries do not exceed €10,000, the seller can choose to apply foreign VAT voluntarily. This is common among Spanish businesses that sell electronic products and services to EU countries with lower tax rates than those in Spain. If a business decides to take this option, it is mandatory to maintain it for a minimum of two calendar years. Therefore, during that period, the business issues invoices with the VAT of the destination country.

General services

Sales of general services are typically documented using regular invoices with Spanish VAT. This is because regulations treat these services as being provided at the business’s headquarters in Spain.

However, there are exceptions that require applying the VAT of the destination country, such as those related to real estate. For example, if an architecture firm in Barcelona designs and manages the renovation of an individual customer’s residence in Italy, the firm is required to include Italian VAT on its invoice. To fulfil this obligation, the firm can register for VAT in the customer’s country or declare it directly from Spain using the VAT OSS.

Below, we summarise the application of VAT on invoices to individual EU customers:

Requirements to issue intracommunity invoices from Spain without VAT

The intracommunity tax regime offers a number of advantages to businesses that expand beyond Spain and issue intracommunity invoices. However, the regulations are very strict and require fulfilment of the following prerequisites:

• Registration in the ROI
  The first requirement for the intracommunity supply of goods or services from Spain is to register for VAT in Europe. To do so, register in the ROI by submitting Form 036.
  
• Assignment of a VAT number
  Once the application is approved, the AEAT will assign a VAT number. If there is no response within three months, the application has been denied due to the AEAT’s failure to respond. If a business assumes that its registration has been processed automatically and issues invoices without VAT, it will face the applicable penalties.
  
• Inclusion in the VAT Information Exchange System (VIES)
  After obtaining the VAT number, the business or professional is automatically registered in the VIES.
  

Once a business meets these requirements, it can start invoicing and collecting payments from European customers with the applicable VAT exemptions.

How Stripe can help with intracommunity invoices

To simplify cross-border transactions, Stripe offers a complete payment platform that unifies every step of the sales cycle in one place.

With Stripe Payments, you can charge customers using their preferred payment methods, including credit cards, debit cards, digital wallets, instalment payments, and local payment methods. These include Cartes Bancaires, Wero, and MB WAY, which are popular in France, Germany, and Portugal, respectively.

Stripe Tax allows you to automatically calculate and collect VAT on every sale. It also lets you verify customers’ VAT numbers and apply exemptions to B2B transactions. Tax is also regularly updated with the latest changes in tax law in over 100 countries. You can check the excluded territories here.

Finally, to ensure your invoices meet all requirements—such as including the required legal statements based on the type of transaction—you can use the applications in the Stripe App Marketplace.

For example, Billit is a pioneering electronic billing platform in Europe that ensures compliance with the various electronic invoicing requirements across the EU. Another example is Invopop, which was developed in Spain. This app fully integrates with the Verifiable Invoice Issuance System (VERI*FACTU) and sends records of invoices issued abroad from Spain to the AEAT in real time.

Mandatory information for intracommunity invoices

In addition to the mandatory information when issuing an invoice in Spain, intracommunity invoices require a series of additional details. This includes the following:

• Seller VAT number: The business’s identifying information must be included on all invoices, including the business name and tax address. Intracommunity invoices must also include the VAT number assigned to the selling business after registration in the ROI.
  
• Customer VAT number: The purchasing business’s VAT number must be included, along with its other identifying information.
  
• Legal statement: This is the reason why the intracommunity supply is not subject to VAT. This could be an exemption or the reverse charge mechanism for VAT.
  

In the case of B2C transactions, the invoice must contain the details of the seller and the individual customer, as well as a separate breakdown of the VAT.

Most payments are completed in euros, but it is legal to use other currencies on invoices. However, the VAT amount must be stated in euros. For example, if a business invoices a Danish customer, the invoice can include the sale amount in Danish kroner and the VAT conversion to euros.

FAQs