Use the commercial flow first, not the customer's country alone. A Spanish customer can trigger different VAT treatments depending on whether the sale is B2B or B2C, goods or services, local stock or cross-border movement.
| Situation | VAT treatment | Invoice wording to prepare | Evidence to keep |
| Goods sold B2B, shipped France -> Spain | Invoice without French VAT if conditions are met | VAT exemption under Article 138 of Directive 2006/112/EC | VIES validation, transport proof, invoice copy, EMEBI where applicable |
| Goods sold B2B from stock already in Spain by a non-established supplier | Reverse charge may apply | Reverse charge / Article 194 of Directive 2006/112/EC | Customer VAT number, contract/order, invoice copy, Spanish VAT analysis |
| Goods sold locally in Spain to a private individual | Spanish IVA charged | Spanish IVA rate and amount | Invoice copy, local VAT records |
| B2C distance sales from France to Spain below EUR 10,000 EU threshold | French VAT may continue to apply | French VAT at the applicable rate | Turnover monitoring across EU B2C distance sales |
| B2C distance sales above EUR 10,000 EU threshold | Spanish IVA applies | Spanish IVA rate and amount, OSS if used | OSS records, VAT rate evidence, invoice copy |
| B2B services under the general rule | No French VAT; Spanish customer reverse charges IVA | Reverse charge, customer liable for VAT | Customer VAT number, service evidence, DES where applicable |
Step 1: verify the Spanish customer's VAT status
For B2B invoices, the first control is the customer's Spanish NIF-IVA/VAT number. Check it in the EU VIES system and keep a dated proof of the result for each transaction or at least for each customer validation cycle.
A valid VIES result supports VAT exemption or reverse charge. An invalid result does not automatically mean the sale is impossible, but it changes your VAT risk: the tax authorities may challenge a VAT-free invoice and claim the VAT that should have been charged.
Use NIF-IVA as the clean term. CIF is still heard in business conversations in Spain, but it is an older usage and should not be your main legal label on invoices or internal procedures.
Step 2: choose the correct case
B2B goods shipped from France to Spain
This is an intra-Community supply of goods. You invoice without French VAT only if the customer is VAT-taxable, gives you a valid Spanish VAT number, and the goods are actually transported from France to Spain.
Use wording such as:
VAT exemption under Article 138 of Directive 2006/112/EC.
The Spanish customer accounts for acquisition VAT in Spain. On the French side, the movement must be reported in the relevant goods declarations, including EMEBI where applicable.
B2B goods already located in Spain
If the goods are already in Spain at the time of sale and you are not established in Spain, the transaction is a local Spanish sale. In many B2B cases, the Spanish reverse charge mechanism may apply: you issue the invoice without IVA and the Spanish customer accounts for the tax.
Use wording such as:
Reverse charge - VAT due by the customer under Article 194 of Directive 2006/112/EC.
Check the local position before treating every Spanish local sale as reverse charge. The customer's status, your establishment position and the nature of the supply matter.
B2C local sales in Spain
For a local sale to a private individual in Spain, Spanish IVA is charged at the rate applicable to the product or service. The invoice shows the taxable base, the IVA rate, the IVA amount and the total including tax.
The standard IVA rate is 21%. Reduced rates of 10% and 4% apply to eligible categories, and some operations may fall under a 0% rate.
B2C distance sales from France to Spain
For e-commerce or distance sales to Spanish consumers, the EU-wide threshold is EUR 10,000 per year for cross-border B2C distance sales across the EU, excluding domestic French sales.
Below that threshold, a French business may continue charging French VAT. Once the threshold is exceeded, VAT is due in the consumer's Member State. For Spanish consumers, that means Spanish IVA at the applicable rate.
OSS is the usual simplification route: it lets you declare VAT due in other EU Member States through one portal. It is a simplification regime, not a magic exemption.
B2B services supplied to a Spanish company
Under the general B2B place-of-supply rule, services are taxed where the customer is established. A French supplier invoices without French VAT and the Spanish customer reverse charges IVA in Spain.
Use wording such as:
Reverse charge - VAT due by the customer.
The French supplier must handle the relevant reporting, including the DES for EU B2B services where applicable.
What must appear on an invoice to a Spanish client?
The invoice must first contain the normal invoice details. Then add the VAT wording that matches the transaction.
Mandatory invoice data usually includes:
A unique invoice number, following a continuous chronological sequence.
The issue date.
The supply date or tax point if different from the issue date.
Your full business identity: legal name, address and VAT/tax number.
The customer's full identity: legal name, billing address and VAT number for B2B or intra-Community transactions.
A clear description of the goods delivered or services supplied.
Quantity, unit price excluding VAT, discounts where applicable and taxable base.
VAT/IVA rate, VAT amount and total including VAT when tax is charged.
Explicit exemption or reverse charge wording when no VAT is charged.
Currency and exchange-rate reference if the invoice is issued in a currency other than EUR.
Practical invoice template for Spain
Use this model as an operational base. Adapt the VAT block to the exact flow.
INVOICE
Supplier Legal name: [Your company] Address: [Full address] VAT number: [FR VAT number] Company registration details: [SIRET / legal form / share capital where relevant]
Customer Legal name / Name: [Spanish client] Billing address: [Full address] Delivery address: [If different] Spanish VAT number / NIF-IVA: [For B2B transactions]
Invoice details Invoice number: [Unique chronological number] Issue date: [DD/MM/YYYY] Supply date: [DD/MM/YYYY if different] Currency: EUR [or other currency + exchange-rate reference]
Description [Goods or services supplied] Quantity: [x] Unit price excl. VAT: [x] Discounts: [x] Taxable base: [x] VAT/IVA rate: [x] VAT/IVA amount: [x] Total incl. VAT: [x]
VAT treatment - choose one block
Intra-Community B2B supply of goods France -> Spain:
VAT exemption under Article 138 of Directive 2006/112/EC.
Local B2B sale in Spain by a non-established supplier:
Reverse charge - VAT due by the customer under Article 194 of Directive 2006/112/EC.
B2B services under the general rule:
Reverse charge - VAT due by the customer.
B2C sale with Spanish IVA:
Spanish IVA charged at [21% / 10% / 4% / 0% according to the transaction].Do not treat this template as a full legal opinion. It is a working model to structure the invoice; the VAT block must be checked against the actual transaction.
What evidence should you keep?
A compliant invoice is only half the file. The VAT treatment must be defendable if the French or Spanish tax authority checks the transaction.
Keep, for 10 years:
The invoice copy.
The dated VIES validation for the Spanish B2B customer.
Transport evidence for intra-Community goods supplies: signed CMR, bill of lading, freight invoice or other independent non-contradictory documents.
Copies of EMEBI declarations for goods flows where applicable.
Copies of DES declarations for EU B2B services where applicable.
Contracts, purchase orders and delivery notes supporting the commercial flow.
For goods shipped from France to Spain, transport evidence is the pressure point. Without it, the Article 138 exemption can be challenged even if the VAT number was valid.
When do you need Spanish VAT registration?
Spanish VAT registration may be required when you make local taxable transactions in Spain, hold stock in Spain, sell through local fulfilment arrangements, or carry out operations that cannot be fully reported through OSS or reverse charge.
A common trigger is stock already located in Spain, including marketplace or fulfilment models. If goods are stored in Spain before sale, the transaction is no longer just a French-to-Spain dispatch at the moment of sale. In these cases, working with a fiscal representative in Spain from the start avoids retrospective registration penalties.
Final pre-invoice checklist
Before sending the invoice, confirm: See our guide on Quick Fixes.
Is the customer B2B or B2C?
Are you selling goods or services?
If goods are sold, where are they located at the time of sale?
For B2B, is the Spanish VAT number valid in VIES?
For goods shipped France -> Spain, do you have transport evidence?
Does the invoice use the correct VAT wording: Article 138, Article 194, reverse charge or Spanish IVA?
Are EMEBI, DES or OSS records required for this transaction?
Are the invoice copy and supporting documents archived for 10 years?
I'm Jim, VAT Specialist at Eurofiscalis. I help French and international companies secure their operations across Europe. See our guide on the VAT return in Spain.
FAQ
How do I invoice a Spanish company from France?
Check the customer's Spanish NIF-IVA/VAT number in VIES first. If you ship goods from France to Spain and the conditions are met, invoice without French VAT and mention the Article 138 exemption. If the goods are already in Spain and you are not established there, reverse charge may apply under Article 194.
Do I charge VAT on an invoice to Spain?
It depends on the flow. B2B intra-Community goods supplies can be VAT-exempt if the customer's VAT number is valid and transport is proven. B2C local Spanish sales usually carry Spanish IVA. B2C distance sales carry French VAT below the EUR 10,000 EU threshold and Spanish IVA above it.
What is the Spanish VAT rate?
Spain's standard IVA rate is 21%. Reduced rates of 10% and 4% apply to specific goods and services, and some operations may fall under a 0% rate. The correct rate depends on the nature of the product or service.
What wording should I put on a VAT-free B2B invoice to Spain?
For goods shipped from France to a Spanish VAT-taxable customer, use wording referring to VAT exemption under Article 138 of Directive 2006/112/EC. For a local Spanish B2B sale under reverse charge, use wording such as reverse charge - VAT due by the customer under Article 194 of Directive 2006/112/EC.
Is OSS mandatory for e-commerce sales to Spanish consumers?
OSS is not mandatory in itself. It is a simplification regime. Once your EU cross-border B2C distance sales exceed EUR 10,000 per year, VAT is due in the customer's Member State. OSS lets you declare that VAT through one portal instead of registering separately in each Member State.
Which documents prove a VAT-exempt supply to Spain?
Keep the invoice copy, dated VIES validation, transport evidence for goods, and copies of EMEBI or DES declarations where applicable. For goods, transport documents such as a signed CMR, bill of lading or freight invoice are central to defending the exemption.
Countries concerned
