Spain Reverse Charge VAT (IVA) Calculator
Check whether to charge 21%, 10% or 4% IVA, apply reverse charge (inversión del sujeto pasivo), or invoice exempt — with a ready-to-copy invoice preview.
Last updated: September 20261 · Enter the invoice details
2 · Result
| Net amount | — |
| IVA | — |
| Invoice total | — |
3 · Invoice
A professional invoice is generated automatically from the calculator above. Edit any field before printing or copying.
INVOICE
From (supplier)
Bill to (customer)
| Description | Qty | Unit price | VAT % | Amount |
|---|---|---|---|---|
| 0% | — |
How reverse charge VAT works in Spain
Under Spain's inversión del sujeto pasivo (reverse charge) rules, the customer — not the supplier — accounts for the VAT. This most commonly applies when a Spanish business supplies services to a VAT-registered business in another EU country: the invoice is issued at 0% with the mention "Inversión del sujeto pasivo", and the customer self-accounts for VAT in their own country under Article 196 of the EU VAT Directive (implemented in Spain via Article 84 of the LIVA, Ley 37/1992).
For domestic Spanish clients you simply charge IVA at 21%, 10% or 4% depending on the goods or services. Intra-EU supplies of goods to VAT-registered businesses are exempt (Article 25 LIVA) rather than reverse-charged, while exports outside the EU are exempt under Article 21 LIVA. Sales to EU consumers are generally taxed in Spain, where the supplier is located.
This calculator applies that decision tree to your invoice: it tells you whether to charge IVA, apply reverse charge, or invoice exempt, shows the exact legal wording for the invoice, and reminds you which forms to file — Modelo 303 (quarterly VAT return), Modelo 349 (recapitulative statement for intra-EU operations) and Modelo 390 (annual summary). Always verify your EU customer's VAT number in VIES and your ROI registration before using reverse charge.
Frequently asked questions
What does "inversión del sujeto pasivo" mean on an invoice?
It means the reverse charge applies: the buyer, not the seller, is liable for the VAT. The invoice shows 0% IVA and must carry that exact mention, as required by Spain's invoicing regulations (RD 1619/2012).
Do I need my EU customer's VAT number?
Yes. For intra-EU B2B supplies you must validate the customer's VAT identification number in the EU's VIES system, and you generally need to be registered in Spain's ROI (Registro de Operadores Intracomunitarios).
Which Spanish tax forms do I file?
Modelo 303 is the quarterly VAT return, Modelo 349 is the recapitulative statement for intra-EU operations (reverse charge and intra-EU supplies of goods), and Modelo 390 is the annual summary.
Does reverse charge apply to Spanish customers?
Generally no — domestic B2B and B2C supplies are invoiced with Spanish IVA at 21%, 10% or 4%. Reverse charge exists for specific domestic cases too (e.g. certain construction services), but the standard cross-border case is an EU VAT-registered customer.
Last updated: September 2026.