Intra-EU IVA is the rule you apply when invoicing services to a company or professional with a VAT number from another European Union country: instead of charging the Spanish 21% IVA, you issue the invoice with 0% IVA and reverse charge — the client self-assesses the IVA in their own country. FacturaHub detects the VAT number, sets IVA to 0%, adds the mandatory legal notice and records the transaction for the Modelo 349, from WhatsApp, Claude or the dashboard.
To apply it you need two things: your client to have a valid VAT number (verifiable in the VIES registry) and both of you registered as intra-EU operators (registered in the ROI via Modelo 036). If the client doesn't have a valid VAT number, you must charge them normal Spanish 21% IVA. FacturaHub stores each client's VAT number and shows it on the invoice.
The invoice must include the explicit mention of reverse charge (article 196 of Directive 2006/112/EC). FacturaHub adds it automatically to the PDF, so you don't have to remember the legal text or copy it by hand on every invoice.
These transactions carry no IVA, but they are still declared: they go in their boxes of the quarterly Modelo 303 and, additionally, in the Modelo 349 (recapitulative statement of intra-EU operations). FacturaHub automatically separates intra-EU invoices from the rest so the quarter's breakdown comes out right and you know when you need to file the 349.
These rules apply to services. For physical goods delivered to the EU the conditions are different (exempt intra-community supplies, with their own requirements). FacturaHub is optimized for professional services. Start free and invoice your European clients without getting tangled up in IVA.
Select "Intra-EU IVA" and IVA is set to 0%. No manual calculation.
The invoice automatically includes the reverse charge mention (art. 196 Directive 2006/112/EC).
Enter the European client's VAT number. FacturaHub shows it on the invoice.
FacturaHub helps you track intra-EU operations for the Modelo 349.
When you invoice services to companies or professionals from another EU country that have a VAT number.
Yes. Without a valid VAT number, you must apply normal Spanish IVA.
For physical products the rules are different (intra-community deliveries). FacturaHub is optimized for services.