When providing services from Spain to a company established in another EU country, it is essential to issue invoices correctly in accordance with Spanish tax regulations and EU VAT rules. Below, we explain a practical example based on a real scenario, including all mandatory elements required in Spain.
Case Overview
Issuer (Service Provider):
Martha Padillo
NIF: 35465852H
Address: C Casares 21, Madrid, Spain
Client (Recipient):
MARKET commerce engineering GmbH
Sonnestr. 37
70174 Berlin, Germany
VAT ID: DE145847275
Service Provided:
Marketing services
10 hours of professional dedication
Amount:
300 €
VAT Treatment:
Reverse charge (0% VAT, intra-community service)
What is a Proforma Invoice?
A proforma invoice is a preliminary document sent to the client before issuing the final invoice. It outlines the details of the transaction and is often used for confirmation or internal processing. Although it has no fiscal value, it should still reflect the structure of a proper invoice.
Mandatory Elements of an Invoice in Spain
According to Spanish tax regulations, a valid invoice must include the following elements:
- Invoice number and series (correlative)
- Date of issue
- Full fiscal details of issuer and recipient (name, NIF/CIF/VAT, address)
- Description of services
- Taxable base (base imponible)
- VAT rate applied
- VAT quota
- Total amount payable
Example: Proforma Invoice (Spain to Germany – Reverse Charge)
PROFORMA INVOICE
Invoice No.: PF-2026-001
Date: 31/03/2026
Issuer:
Martha Padillo
NIF: 35465852H
C Casares 21
Madrid, Spain
Client:
MARKET commerce engineering GmbH
Sonnestr. 37
70174 Berlin, Germany
VAT ID: DE145847275
Description of Services:
Marketing services – 10 hours of professional dedication
Taxable Base (Base Imponible): 300 €
VAT (IVA): 0% (Reverse Charge – Article 44 Directive 2006/112/EC)
VAT Amount: 0 €
Total Amount: 300 €
Important Tax Note (Reverse Charge)
Since this is a service provided from Spain to a VAT-registered company in Germany, the reverse charge mechanism applies:
- No Spanish VAT is charged (0%)
- The client (German company) accounts for VAT in Germany
- The invoice must clearly state:
“Reverse charge – VAT to be accounted for by the recipient”
Key Takeaways
- Always verify the client’s EU VAT number (via VIES system)
- Include all mandatory invoice elements required in Spain
- Clearly indicate the reverse charge mechanism
- A proforma invoice is not fiscally binding but should mirror a real invoice
If you are issuing invoices across borders or need assistance with VAT compliance, structuring invoices, or registrations, I would be happy to assist you.
