Invoicing foreign clients: language, currency and exchange rates

Terms used

• Inversión del sujeto pasivo — Inversión del sujeto pasivo (reverse charge) means the client, not you, accounts for the VAT, so your invoice shows no Spanish VAT.
• Operación exenta — Operación exenta means exempt operation: a sale that carries no VAT, with the legal reason shown on the invoice.
• IRPF — IRPF is Spain's personal income tax, which applies to your earnings as an autónomo.
• Autónomo — An autónomo is a self-employed person registered to work on their own account in Spain.

Key rules

• Language: Invoices can be in any language, but you must translate one into Spanish if the tax agency asks.
• Euros: Show the VAT base in euros on every foreign-currency invoice.
• Exchange rate: Use the rate on the accrual date, usually the European Central Bank reference rate.
• Reverse charge: Invoices to EU businesses carry "Inversión del sujeto pasivo" and no Spanish VAT.

You can invoice in any language or currency

Write the invoice in the language you agreed with your client. English, German or French are all fine. The invoice can also be in another currency. What matters is that it carries the fields Spain requires and that you record it in euros.

Add the fields Spain requires

The fields depend on where your client is. The checklist below lists them by client type. In short:

• EU business client: add the client's EU VAT number and the words "Inversión del sujeto pasivo", with the legal basis. Do not charge Spanish VAT on the invoice.
• EU client buying goods: add "Operación exenta" with the legal reference.
• Non-EU client: show the client's name, address, country and tax ID. Add a note that the service is not subject to Spanish VAT, or is exempt, with the legal article.

"Inversión del sujeto pasivo" means your client, not you, accounts for the VAT in their own country.

Show the VAT base in euros

If you invoice in dollars, pounds or any other currency, the invoice must show the VAT base in euros. Convert at the exchange rate on the date the VAT falls due (the accrual date). In practice this is usually the European Central Bank reference rate for that day.

Income tax (IRPF) works the same way. You convert income and expenses at the rate on the accrual date, normally the invoice or transaction date. The accrual date can differ between VAT and IRPF, so check each one before you record the invoice. Keep a note of the rate and the date you used.

If the tax agency asks for a translation

An invoice in a foreign language is still valid. But if the tax agency (for example, in an inspection) asks for it, you must provide a translation into Spanish or another official language of Spain. You pay for it yourself. The inspector sets the deadline, so ask for it in writing.

The documents and timeline below show what to keep and in what order. The FAQ answers common questions on language, rates and reverse charge.

Timeline and deadlines

• Issue the invoice in the language you agreed with your client, with the Spanish-required fields: when you issue the invoice

• Convert the amounts to euros at the exchange rate on the accrual date, usually the ECB reference rate: on the VAT accrual date, and for income tax on the invoice or transaction date

• Provide a Spanish translation of a foreign-language invoice if the tax agency requests it: within the deadline the inspecting office sets

Documents you need

• The invoice itself, issued by you, in any language, with the Spanish-required fields and the VAT base shown in euros if the currency is foreign

• A translation of a foreign-language invoice into Spanish or another official language of Spain, which you provide yourself if the tax agency asks for it, for example during an inspection

Invoice fields by client type and contract terms to revisit

• For a Spanish client, put your name, tax address and NIF or NIE, plus the client's name, tax address and NIF, on every invoice.

• For an EU business client, add the client's EU VAT number and the words "Inversión del sujeto pasivo" (reverse charge) for services, with no Spanish VAT charged.

• For an EU client buying goods, add the words "Operación exenta" (exempt operation) with the legal reference for the exemption.

• For a non-EU client, show the client's name, address, country and tax ID, and a mention that the service is not subject to Spanish VAT or is exempt, with the legal reference.

• Join the EU operators register (ROI) through Modelo 036 before invoicing EU clients, so your EU VAT number can be checked in VIES, the EU VAT number checker.

• Update the contracting party details in each foreign client contract to your Spanish autónomo name and NIF or NIE.

• Revisit the VAT treatment in each contract: B2B services to EU businesses are invoiced without Spanish VAT, and services to non-EU clients are generally not subject to it. Rules for private consumers differ.

• Tell foreign clients that Spanish IRPF (income tax) withholding applies only to invoices to Spanish clients, and ask the AEAT, Spain's tax agency, for a certificate of tax residence if a client withholds tax at source.

• Agree the invoice currency and the exchange rate to use, because your income is taxed in euros.

• Review the governing law and jurisdiction clause, especially if the client is a consumer or depends on you for most of your income (TRADE status).

• Set payment terms within Spanish late-payment rules: 30 days by default, up to 60 days if both sides agree.

• Check where you will perform the service, because it can create a permanent establishment risk for the client and affect your tax residence.

• Ask about an A1 certificate for social security if you will work in other EU countries.

Client notice message with your new place, tax details and payment account

When to send it

Send it once your tax number (NIF or NIE) and your tax registration are in place. The new details only work on invoices once the registration is effective. Aim to send it 2 to 4 weeks before the first invoice with the new details, or before you switch bank account.

Your EU VAT number is the exception. It only works for clients once it shows up in the EU VAT validation system, which can take some weeks. Leave that line out of the first message. Send it in a short follow-up once it appears, because until then your client cannot check it.

Invoices dated before your registration keep your old details.

The message

Fill in everything in square brackets. Delete the lines that do not apply to you.

Subject: New business details and payment account from [date]

Hello [client's name],

From [date the change starts], my business details change. Please use the details below for every invoice dated on or after that day.

Who is invoicing you

• Name: [full legal name, exactly as it appears in your tax registration]
• Tax address: [new street, number, postcode, city, Spain]
• VAT treatment: [for example: "Reverse charge applies, so no Spanish VAT is charged on my invoices"]

Where to pay

• Account holder: [your name, same as the invoice issuer]
• IBAN: [your new IBAN]
• BIC: [your bank's BIC]
• Please keep using my old account until [date]. After that day, please pay only to the new account.

Invoice numbering [Delete if nothing changes: "My invoice numbers will start a new series, [example: 2026-001]."]

Check before you pay To avoid payment fraud, please confirm the new account by phone on [your phone number] before you make your first payment to it. I will never ask you to change account only by email.

I will send my EU VAT number separately once it is active in the EU system.

Thank you, [Your name]

Follow-up message for the EU VAT number

Hello [client's name],

My EU VAT number is now active: ES[your NIF]. You can now validate it in the EU VAT validation system. Please use it on your records for invoices dated from [date].

Thank you, [Your name]

Invoice layout

Every invoice you issue from the start date should show these fields:

• Your full legal name, tax address and NIF/NIE
• Your client's full name, address and tax number
• Invoice number, using one unbroken series
• Invoice date and, if different, the date of the service
• Description of the work
• Amount before VAT, the VAT rate or the reverse-charge note, and the total
• Your new IBAN, so the client pays the right account

Frequently asked questions

Can I write my invoice in English or another language?

Yes, you can issue an invoice in any language, including English. If the tax agency later asks for it, you must provide a translation into Spanish or another official language of Spain at your own cost.

Which exchange rate should I use to show my invoice in euros?

Use the exchange rate on the day the VAT accrues, usually the European Central Bank reference rate, to show the VAT base in euros. For income tax, convert income and expenses at the rate on the date of the invoice or transaction, which is also usually the ECB rate.

Do I charge Spanish VAT on a reverse-charge invoice?

No, a reverse-charge invoice leaves out Spanish VAT, because your client is the one liable for it. The invoice must still carry the words "Inversión del sujeto pasivo" with the legal basis.