According to the Monthly Foreign Trade Report of the Spanish Ministry of Economy, Trade, and Enterprise, in December 2025, Spanish exports increased by 1.4% year-on-year. This amount exceeded €30 billion and includes deliveries to other EU countries. In fact, intracommunity transactions represented 60% of the total.

The upward trend is clear: In the last five years, the value of Spain’s exports has grown by almost €7 billion. This figure indicates that there are increasingly more cross-border companies engaging with the globalized market.

In this article, we explain how to invoice foreign customers from Spain, including value-added tax (VAT) regulations and mandatory invoice information.

What’s in this article?

• Regulations on invoices to foreign customers from Spain
  
• VAT on invoices to foreign intra-EU customers from Spain
  
• VAT on invoices to non-EU customers from Spain
  
• Mandatory invoice information to foreign customers from Spain
  
• How Stripe can help you invoice foreign customers from Spain
  

Regulations on invoices to foreign customers from Spain

In Spain, the process of invoicing foreign customers is governed mainly by the following two regulations:

• Regulation on invoice obligations
  Royal Decree 1619/2012 approved the regulation governing invoicing obligations. It explicitly mentions invoicing to foreign customers from Spain in Article 2.2. Specifically, it stipulates that every company or professional has the obligation to issue invoices and copies when selling products or offering services to customers within the EU (i.e., intracommunity transactions) and outside the EU (i.e., exports).
  
• VAT law
  Law 37/1992 is known as the “VAT law.” It specifies when Spanish VAT must be included. To this end, it establishes location rules and exceptions that determine which
  

VAT on invoices to foreign intra-EU customers from Spain

Including VAT on invoices depends mainly on the type of sale (e.g., goods or services), transaction location, and customer type (e.g., company or individual). We provide a brief summary of each case below.

VAT on product invoices to EU companies

On invoices for the sale of products, the inclusion of VAT depends on whether or not the products are transported outside of Spain.

Shipped outside of Spain

In this case, the transaction is an intracommunity supply of goods (ICS), so it is exempt from VAT. However, it is necessary to prove via documentation to the Spanish Tax Agency that the products have left Spanish territory. Documentation can include a delivery note from the shipping company.

Purchased and used in Spain

If the products do not leave Spain, the transaction is considered a domestic sale and is taxed at Spanish VAT rates. This occurs when foreign companies buy physical products in Spanish territory to use there. For example, a Portuguese business buys construction material in Spain to renovate a premises in Galicia.

VAT on service invoices to EU companies

If the invoice is for the sale of services, the inclusion of VAT depends on where the services are performed or the location where they are used.

Provided outside of Spain

According to the general rule, services are located where the EU customer has its headquarters. There are a few exceptions where services provided to EU companies are considered to be effectively used or operated in Spain.

Although the services are performed in Spanish territory, the regulations consider that the transaction takes place abroad, for tax purposes. In these cases, the invoice does not include VAT. Instead, reverse charge VAT applies, so the business customer must declare the applicable indirect tax in their country. When this occurs, the invoice must explicitly state that the reverse charge VAT has been applied.

Provided in Spain

This general rule has several exceptions. If the invoice description is one of those listed below, the B2B services are considered to have been performed in Spain, even if the customer’s company is headquartered abroad:

• Real estate: This can include the leasing of commercial premises and any work that affects said properties, such as plumbing, renovation, or painting services, among others.
  
• Access to professional events: Examples include exhibitions, trade fairs, and conferences.
  
• Catering: For example, this could include a French company’s dinner in a Spanish restaurant.
  
• Short-term vehicle rental: This is for a maximum of 30 days and is extended to 90 days for boats.
  

Invoices for intracommunity B2B transactions do not include VAT if both companies or professionals are listed in the Register of Intracommunity Operators (ROI) and have valid intracommunity VAT numbers. It is important to include the VAT number of both parties on the invoice and explicitly state that the transaction is not subject to VAT in Spain.

Before issuing an invoice without VAT, it is important to validate the customer’s VAT number. If the number provided is not valid, it will not be considered an intracommunity transaction. Therefore, it will be subject to Spanish VAT. In that case, the Spanish Tax Agency will claim the VAT corresponding to that transaction.

VAT on invoices to individual EU customers

When dealing with individual customers, the reverse charge VAT cannot be applied, so invoices issued to individuals in the EU always include VAT.

Electronic products and services

Transactions involving the delivery of products to individuals in other EU countries are known as “distance selling.” This category also includes services provided electronically (i.e., those supplied entirely online, such as web hosting), telecommunications, broadcasting, and television services.

In these cases, the regulations provide two possible scenarios for the application of VAT:

• Spanish VAT
  If total sales to EU individuals (excluding sales to Spanish customers) do not exceed €10,000 during the preceding or current calendar year, the VAT rates in Spain must be included. Currently, those rates are 21%, 10%, 4%, and 0%. The 0% rate is only applicable to some donations to charities, such as food, books, and medical supplies.
  
• Foreign VAT
  If total sales to EU individuals—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. In this case, tax rates vary significantly depending on the country. For example, VAT in France is based on a general rate of 20%, with three reduced rates of 10%, 5.5%, and 2.1%. The general VAT rate in Italy is 22%, with an intermediate rate of 10% and two reduced rates of 5% and 4%.
  

In the EU, all VAT types are grouped into a single system: the VAT One Stop Shop (VAT OSS). Using this system, companies can declare and pay VAT on all EU B2C sales through a single portal.

Even if the total sales in another EU country do not exceed €10,000, companies can choose to apply foreign VAT. This is common among Spanish companies that sell electronic products and services to EU countries with lower tax rates than those in Spain. When choosing this option, it is mandatory to maintain it for a minimum of two calendar years.

General services

On invoices for general services, Spanish VAT is usually applied. Regulations consider the services to be provided from the business headquarters located 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 a self-employed bricklayer from Girona renovates an individual’s home in France, they would be required to include French VAT on the invoice. To fulfill this obligation, register for VAT in the customer’s country or declare it directly from Spain using the VAT OSS.

Here’s a summary of when to include VAT to foreign customers in the EU:

VAT on invoices to non-EU customers from Spain

Similar to intra-EU sales, VAT on invoices to non-EU customers depends on the type of customer and the product or service. While most sales to non-EU customers will be exempt from VAT, there are some important nuances to keep in mind. They indicate when to charge VAT to non-EU companies and individuals. Here’s a summary of each case.

VAT on invoices to non-EU companies

When issuing invoices from Spain to non-EU business customers, it is not necessary to include Spanish VAT in the majority of cases. However, the invoice will need to include a legal statement justifying the VAT exemption. In addition, it is mandatory to declare all exports on Form 303.

The application of VAT on invoices to non-EU companies can also vary depending on whether products or services are sold:

Products

Sales of products to non-EU companies are exempt from Spanish VAT, provided the following conditions are met:

• The goods are sold from Spain.
  
• The goods are transported to a territory outside of the EU or third territories of the EU.
  
• The company has the necessary documentation to demonstrate and prove to the Spanish Tax Agency that the transactions are exports, such as the Single Administrative Document (SAD). In addition to a customs function, this document determines potentially applicable taxes and tariffs.
  

Conversely, if a non-EU company acquires products physically in Spain and the products do not leave the national territory, the transaction will be subject to Spanish VAT.

Services

As a general rule, sales of services to non-EU companies are not subject to Spanish VAT. The regulations consider them to be carried out in the customer’s country. Therefore, it is not necessary to include VAT on invoices.

However, transactions will be subject to Spanish VAT when the service is provided or physically used in Spain, regardless of the location of the foreign customer’s headquarters. This occurs in cases such as services related to real estate, event access, catering, short-term vehicle rental, and passenger transport.

VAT on invoices to non-EU individual customers

Physical products

When the recipient of an invoice for the sale of physical products is a non-EU individual, the rules apply as if they were a company. It is not necessary to include VAT, as long as the physical product leaves the EU. If so, it is necessary to detail on the invoice the reason why a VAT exemption is applied and to retain the SAD.

Services

• General services
  As a general rule, services are taxed in the country from which the professional provides them. Many invoices intended for non-EU individuals include Spanish VAT. However, some services are considered to be performed outside of Spain, even if the business provides them from Spain. This is established in Paragraph 2 of Article 69 in the VAT law. These services include advisory, consulting, and translation. If this applies, the invoices issued to non-EU individuals should not include Spanish VAT.
  
• Services provided or used in Spain
  As with B2B transactions, if the non-EU individual uses the service in Spain, the invoice must include Spanish VAT.
  
• Electronic services
  For digital services—such as online training or software—the transaction is taxed in the destination country. The invoice must be issued without Spanish VAT. For tax purposes, sales of both general and electronic services are recorded in the customer’s country. Therefore, even if a business does not have a physical presence there, it might have to pay applicable taxes abroad—especially if its sales volume of electronic services in that country is high.
  

Regarding this last requirement, each country has its own regulations. It is important to verify the specific limits of each jurisdiction. To simplify this process and avoid problems, it is advisable to integrate a tax automation tool—such as Stripe Tax—that notifies you through automatic alerts when you are close to the sales threshold that requires you to collect taxes in another country.

Below, we provide a table that indicates whether or not invoices to non-EU customers should include VAT:

Mandatory invoice information to foreign customers from Spain

When creating an invoice in Spain for intracommunity transactions or exports, it is necessary to include some additional details in addition to the mandatory invoice information. Below, we provide those additional details.

Additional content for invoices to EU companies

• Seller VAT number
  In addition to the company information that must be included on all invoices (e.g., the company name and tax address), also include the VAT number assigned to the selling company after registration in the ROI.
  
• Customer VAT number
  If the purchasing company is registered in the ROI, its VAT number must be indicated along with the other identifying information.
  
• Reason for exemption
  This includes the reason why the intracommunity supply is exempt from VAT. Here is an example: “Intracommunity supply exempt by application of Article 25 of VAT Law 37/1992 and Article 6.1.j. of Royal Decree 1619/2012 of November 30.”
  

Additional content for invoices to EU individuals

• Seller details
  If the company doing the distance selling is registered in the ROI, the VAT number must be included as part of its identifying information.
  
• Individual details
  This includes information about the individual making the purchase, without needing to identify them by tax identification number (NIF) or National Identity Document (DNI). If they cannot be identified (e.g., when issuing a simplified invoice the destination VAT must be shown by two noncontradictory pieces of evidence, such as an Internet Protocol (IP) address and bank details.
  
• VAT
  The invoice should include a separate breakdown of VAT. If the company has less than €10,000 in annual distance sales, Spanish VAT applies. If it is more than €10,000, the VAT of the destination country applies.
  

Additional content for invoices to non-EU companies

• Harmonized System (HS) code: This international trade code identifies the products shipped and is used to calculate tariffs.
  
• International commercial terms (Incoterms): These terms outline the conditions of the agreement (e.g., who assumes risks, when they do so, or how to divide costs).
  
• Origin and destination of the goods: The invoice must clearly indicate that the goods are being shipped from Spain to a country that is not part of the EU.
  
• Currency of the transaction: Although it is common for payment to be made in euros regardless of the customer’s country, it is legal to use other currencies on invoices. For example, if the invoice is for a US customer, the amount can be indicated in US dollars.
  
• Exchange rate: If the invoice is issued in a currency other than the euro, it is mandatory to indicate the exchange rate used to calculate the VAT amount in euros.
  
• Unit and total price: The invoice should itemize the amount for each product or service and reflect the total value of the goods.
  
• Payment terms: The invoice must include details about the payment method and customer’s payment deadline after receiving the goods.
  
• Freight cost: The cost and method of transporting the goods must be indicated.
  
• Insurance amount: If liability insurance is taken out for the delivery of the goods, the amount must be included on the invoice.
  
• Reason for exemption: This includes the reason why the invoice does not include VAT. The most common reason is mentioning Article 21 of Law 37/1992.
  

Additional content for invoices to non-EU individuals

Invoices to non-EU individuals must specify the reason for not charging VAT. If the invoice documents sales of physical goods, an exemption applies. If the invoice records the provision of a service, it is generally a non-VAT transaction. In both cases, the reason why the invoice does not include VAT must be specified.

How Stripe can help you invoice foreign customers from Spain

The process of invoicing foreign customers—both companies and individuals—involves receiving payments from all over the world. With Stripe Payments, you can accept payments in over 195 countries with prices in the local currency.

Furthermore, Payments automatically offers your customers’ preferred payment methods, such as credit and debit cards, digital wallets, installment payments, and dozens of local payment methods. For example, allowing customers in Poland to pay with BLIK improves checkout conversion by 46%, while accepting payments with Pix in Brazil results in a 31% increase in conversion.

Managing the various tax obligations of international markets also becomes a major challenge for companies. With Stripe Tax—Stripe’s tax automation tool—you can automatically calculate and collect VAT, sales tax, and goods and services tax (GST) in over 100 countries. Here is the list of excluded territories. Furthermore, when your sales approach the tax collection threshold, Tax triggers an automatic alert and provides you with the steps to register as a tax collection agent in a new jurisdiction.

To further facilitate your company’s intracommunity transactions and exports, the Stripe App Marketplace includes various applications that easily integrate with your payment platform and can adapt to your business’s most specific export needs.

One of the applications available in the App Marketplace is Invopop, a solution developed in Spain that has specific functions for compliance with Spanish legislation. One of its most important functions is its complete integration with the Verifiable Invoice Issuance System (VERI*FACTU). In addition, Invopop adapts to certain regional regulations, such as TicketBAI in the Basque Country.

Another application is Billit, a pioneering electronic invoicing platform in Europe that focuses on ensuring fulfillment of the various electronic invoicing requirements across the EU. This platform simplifies sending electronic invoices within and outside of Europe, as it automatically chooses the correct format and sending network based on your customer’s identifier.

Lastly, Stripe makes collecting invoices easier by automating payment reminders. In the event of a failed payment, Smart Retries can retry the payment. This can reduce the unintentional loss of customers, especially in the context of recurring purchases.

FAQs about invoicing foreign customers from Spain