Customer regime (EU, OSS, export)

The tax regime of a sales invoice depends on who the customer is and where they are: billing a Spanish company is not the same as billing a company in another EU country, an EU consumer or a customer outside the EU. Aikount recognizes the regime from the contact's country and VAT number and applies the right VAT (or exemption).

The four cases#

Domestic#

The default case: customer in Spain, Spanish output VAT on the invoice and settled on the Modelo 303.

Intra-EU B2B (EU company)#

If you sell to a company in another Member State with a valid intra-EU VAT number, the operation is exempt from Spanish VAT: the invoice carries no amount (IVAINTRA) because the customer self-assesses the tax in their country (reverse charge). These sales are captured on Modelo 349 (recapitulative statement of intra-EU operations).

Intra-EU B2C (EU consumer)#

On sales to consumers in other EU countries:

• By default, you apply Spanish VAT.
• If you cross the €10,000/yr threshold of B2C sales to the EU and are registered for OSS, you charge the customer-country VAT and settle it via Modelo 369 (OSS).

The 369 only activates if you are registered under the OSS scheme. Until you are, these sales stay on Spanish VAT, even past the threshold. Check your registration before expecting OSS to appear.

Export (outside the EU)#

Sales to customers outside the European Union are out of scope for Spanish VAT: the invoice carries no VAT.

Where the regime comes from#

Everything derives from the contact's details (country and VAT number). Keep them correct: see Customers and contacts. With them properly set, each invoice applies its regime and reconciles in the model it belongs to.