Invoicing EU clients (intra-community)

When invoicing a company in another EU country, you apply the 'reverse charge' mechanism (inversion del sujeto pasivo). This means you charge 0% IVA — the client is responsible for declaring the VAT in their country.

Requirements: 1) The client must have a valid EU VAT number (you can verify at ec.europa.eu/taxation_customs/vies). 2) Add the client with their country and VAT number in k-factu. 3) On the invoice, use IVA type 'Exempt (0%)'. 4) The invoice must include the text 'Inversion del sujeto pasivo' or 'Reverse charge per Article 44 Directive 2006/112/EC'.

These operations must be reported on Modelo 349 (quarterly or monthly depending on volume).