More and more self-employed professionals and companies work with clients and suppliers outside Spain, whether through online services, exports, international collaborations or foreign purchases.

However, operating internationally requires proper tax registration and compliance in Spain in order to avoid VAT problems, invoicing issues and tax requirements.

This service is designed so that you can invoice foreign clients correctly from the start.

Being registered as self-employed or as a company in Spain is not always enough to invoice abroad correctly.

Specific procedures may be required, such as:

• registration in the Register of Intra-Community Operators (ROI)
• obtaining an intra-community VAT number
• notifying international activity through the relevant census forms

This allows legal operation within the European Union and with non-EU countries.

One of the main concerns is the VAT treatment of purchases and sales abroad.

Sale of services to foreign companies

When providing services to companies established in other countries, whether in the EU or outside the EU:

• Spanish VAT is generally not charged
• the invoice is issued without Spanish VAT
• reverse charge rules may apply

provided both parties are correctly registered where required.

Sale of goods abroad

The VAT treatment depends on the destination.

European Union

• intra-community supplies
• invoicing without Spanish VAT if the customer has a valid VAT number

Outside the European Union

• exports
• generally exempt from Spanish VAT

but correct customs documentation is essential.

Purchases from foreign suppliers

VAT treatment also changes.

Intra-community purchases

• VAT is not paid to the supplier
• it is declared in Spain through the reverse charge mechanism

Imports from outside the EU

• import VAT applies
• customs procedures must be completed correctly

Incorrect management can lead to penalties, deductions being denied or goods being blocked.

If international tax registration is not handled correctly from the beginning, this may lead to:

• incorrect invoices
• customers rejecting your invoices
• VAT deduction problems
• tax office requirements
• tax penalties

Correcting the situation later is usually more difficult than doing it properly from the start.

We assist with:

• self-employed registration for international operations
• incorporation of companies with international activity
• ROI / intra-community VAT registration
• tax adaptation of the business activity
• advice on international invoicing
• ongoing tax compliance obligations

So that you can focus on your business without worrying about the tax side.