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
| Customer | Regime | VAT on the invoice | Reported on |
|---|---|---|---|
| Spanish company or consumer | Domestic | Spanish VAT (21%, 10%, 4%) | 303 / 390 |
| EU company (B2B, valid VAT number) | Intra-EU | No VAT: goods IVAINTRA (exempt), services SERVINTRA (outside the scope) | 349 |
| EU consumer (B2C) | Domestic or OSS | Spanish VAT, or customer-country VAT via OSS | 303, or 369 |
| Customer outside the EU | Export / not subject | No VAT: goods EXPORT, services SERVEXT | — |
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 invoice carries no Spanish VAT because the customer self-assesses the tax in their country (reverse charge). It depends on what you sell:
- Goods → exempt intra-EU supply (
IVAINTRA). - Services → service outside the scope of Spanish VAT under the place-of-supply rules (
SERVINTRA).
Both are captured on Modelo 349 (recapitulative statement of intra-EU operations), with different keys.
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
369only 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 carry no Spanish VAT: goods are an exempt export (EXPORT) and services are not subject under the place-of-supply rules (SERVEXT).
Where the regime comes from
Everything derives from the contact's details (country, VAT number and customer type) and from whether each line is goods or a service (service by default). Keep them correct: see Customers and contacts. When a line is left on Automatic (or arrives through the API without a tax type), Aikount assigns the right one; if it cannot tell for sure —for example, a customer with no country— it does not save the invoice at 0 %: it asks you to complete the data.