When a brand based outside Spain hires you for a collaboration, the same question always comes up: do you charge VAT or not? Short answer: in most cases you invoice without Spanish VAT, but that doesn't mean the income is tax-free or that there's nothing else to file. This guide (written for self-employed creators and agencies operating under the Spanish tax system) walks you through it step by step.
When do you invoice a foreign brand without VAT?
It depends on where the brand is established:
- EU company with an intra-community VAT number: you apply the reverse charge mechanism. You issue the invoice without VAT, and the brand self-assesses the tax in its own country. Before doing this, you need to register in the Spanish Registry of Intra-Community Operators (ROI) and confirm the brand's VAT number is valid on the VIES system.
- Non-EU company (UK, US, Latin America...): this counts as an export of services. No VAT applies either, and you don't need to be registered in the ROI.
- Foreign individual (not a business): Spanish VAT may apply in some cases, so it's worth checking with your accountant before invoicing.
In the first two cases, the invoice must include an explicit reverse-charge note (for example, referencing Article 194 of Directive 2006/112/EC), and if the client is EU-based, you must report the operation in Form 349 (Modelo 349).
Does a foreign brand withhold income tax?
No. Spanish withholding tax (usually 15%, or 7% if you've been self-employed for less than three years) is only applied by Spanish companies or businesses with a permanent establishment in Spain. A foreign brand without a Spanish office isn't required to withhold anything, so you'll receive the full invoice amount.
But no withholding doesn't mean tax-free: it's still income from your business activity, and you must include it in your quarterly IRPF prepayment (Modelo 130) or in Corporate Tax if you invoice through an SL. If you want to review the fiscal basics first, check our guide on content creator taxation.
Why you can no longer just "wait and see"
Since 2023, the EU's DAC7 rule requires digital platforms to identify their sellers and creators and report their income to tax authorities via Modelo 238, once certain thresholds are crossed. Even if your deal is direct with a brand rather than through an intermediary platform, this context matters: tax authorities can cross-check data more easily than ever, so keeping tidy invoicing from euro one is no longer optional.
Managing several creators multiplies the challenge
For an influencer agency, this isn't a one-off issue but a recurring one: each creator may work with brands in different countries, currencies, and payment terms. Without a centralized system, it's easy to lose track of which invoice needs VAT, which goes into Modelo 349, and which is a service export. Keeping every campaign, task and invoice for your creators in one place prevents errors that otherwise only surface during a tax audit.
Frequently asked questions
Do I need to register in the ROI to invoice EU brands? Yes. To issue a VAT-free invoice to a company in another EU country, you need an intra-community VAT number, obtained by registering in the Registry of Intra-Community Operators. Without it, you would technically need to charge Spanish VAT.
What if the foreign brand doesn't have a valid VAT number? If the VAT number doesn't show as valid on the VIES system, you can't apply the reverse-charge exemption, and you should generally charge Spanish VAT — unless it's an export outside the EU.
Do I still have to declare the income if there's no withholding? Yes, always. No withholding doesn't exempt you from declaring the income in your quarterly IRPF (Modelo 130) or annual return, plus reporting the operation in Modelo 349 if it applies.
What is Modelo 349 and when is it filed? It's an informative return (not a payment) detailing your intra-community operations by client and period. How often you file depends on your transaction volume, and it's submitted alongside your quarterly VAT return (Modelo 303).