EU operations
Reverse charge for autónomos: when the customer accounts for IVA
What reverse charge means in international B2B invoices, when Spanish IVA is omitted and what to verify.
Direct answer
Reverse charge means that the customer accounts for IVA instead of the supplier in specified transactions. It is common in intra-EU B2B services, but requires checking business status, place-of-supply rules and exceptions.
The reverse-charge logic
An invoice may omit Spanish IVA when the supply is located elsewhere and the recipient self-accounts. The transaction still belongs in the records.
Invoice and evidence
Include the required wording, retain the VAT ID validation and record the base and country correctly. Do not describe it simply as 0% IVA.
Foreign service purchases
Receiving certain foreign services may require simultaneous output and deductible IVA entries. The net effect can be neutral while reporting remains mandatory.
Frequently asked questions
Does reverse charge mean 0% IVA?
No. It changes who accounts for the tax.
Does it apply to every foreign customer?
No. Operation type, customer status, location and exceptions control the result.
Official sources
General information only, not tax, labour or legal advice. Check your case against current official sources or with a qualified professional.