How Much IVA to Charge in 2026: Rates and When Each Applies

One of the first questions every new freelancer has: what IVA rate goes on my invoices? It depends on what you sell or the service you provide. Here's a clear explanation.

Standard rate (21%)

This is the rate for most freelancers. If you're a designer, developer, consultant, photographer, lawyer... your rate is 21%. No exceptions.

Reduced rate (10%)

For specific activities: hospitality, restaurants, passenger transport, accommodation, housing renovation, and some food products. If you do construction or run a restaurant, this is your rate.

Super-reduced rate (4%)

Only for basic necessities: bread, milk, eggs, fruit, vegetables, physical books, medicine, and subsidized housing. Very rare for service-based freelancers.

IVA exempt (0%)

No IVA charged, but you also cannot deduct IVA on related expenses. Applies to: education, medical and health services, insurance, and financial services. If you're a doctor, psychologist, or private tutor, this is your case.

Invoicing a company in another EU country?

Charge IVA 0% (reverse charge mechanism). The client pays IVA in their own country. You need to validate their EU VAT number.

k-factu handles all these IVA types automatically. Just select the correct rate on each invoice line and the system calculates the breakdown.