01
1. Professional service to a Spanish company
Sasha invoices €1,000 consulting to a Spanish SL. A typical case adds 21% VAT and professional withholding, generally 15% or 7% where the initial reduced rate applies.
On the invoice
€1,000 base, €210 VAT, €150 withholding at 15%; €1,060 payable. The actual rate depends on activity and recipient.
What software does
Creates alta, separates taxes, chains the record, creates QR and sends it in VERI*FACTU.
What the client gets
Pays net and reports the withholding.
Common mistake
Treating withholding as a discount or reducing the tax base.
02
2. Service to an EU company
General B2B consulting to a company in another member state with valid VAT ID usually uses reverse charge.
On the invoice
No Spanish VAT, both VAT IDs and correct wording. Usually Modelo 349; ROI/VIES and service type must be checked.
What software does
Classifies the transaction and generates alta and QR even with no VAT.
What the client gets
Accounts for tax under local rules.
Common mistake
Selecting a plain 0% without validating ID and legal reason.
03
3. Client outside the EU
Remote B2B consulting for a US company is commonly outside Spanish VAT, subject to special place-of-supply rules.
On the invoice
Foreign client data, currency and reason for no Spanish VAT. The record also expresses monetary amounts in euros.
What software does
Distinguishes currency and territory instead of applying EU reverse charge.
What the client gets
Receives the agreed currency and clear tax wording.
Common mistake
Using one no-VAT template for EU and non-EU clients.
04
4. Wrong tax ID after issue
Alta exists and the client finds a wrong digit.
On the invoice
The PDF is not overwritten. A correction record and, where required, a corrective or new invoice is created.
What software does
Retains the original and adds a traceable related record.
What the client gets
Receives a document identifying the correction.
Common mistake
Keeping two different versions under one number.
05
5. Duplicate, cancellation or refund
An invoice is issued twice or part of the price is refunded.
On the invoice
A technical duplicate may need cancellation; a real economic change normally needs a corrective invoice.
What software does
Requests a reason, links events and recalculates.
What the client gets
Receives original and correction when the transaction changes.
Common mistake
Treating cancellation and corrective invoicing as interchangeable.
06
6. AEAT is unavailable
An invoice is issued during a connectivity incident.
On the invoice
Business continues and the invoice is delivered with QR.
What software does
Preserves sequence, queues the record, marks incident and retries.
What the client gets
Gets the invoice now; status updates later.
Common mistake
Creating a duplicate because of a red status or confusing client delivery with AEAT acceptance.