Invoice for an export of goods
An export of goods outside the European Union can be exempt, with a right to deduct, when the VAT act’s conditions are met and you can prove the goods left. A service does not inherit that exemption, nor does a sale whose goods never left Spain.
Goods that leave, and the proof
The export exemption looks at goods that leave the territory of the Union. The case has to fit the act, and you have to keep proof of that exit. Without that proof, the exemption does not hold. Invoicing a service to a customer abroad, or selling goods that stay in Spain, is not this export. Putting a zero rate on the invoice does not create the exemption.
- Goods that leave the European Union.
- VAT-act conditions and proof of exit.
- A service, or goods that do not leave, is not covered by this exemption.
You set the treatment
In Factura Fácil the line carries the treatment you enter. The app does not treat the exemption as given because the customer’s country is outside the Union, and it does not generate the customs proof of exit on its own.
Common questions
Is a service to a foreign customer an export?
Not under this exemption. The export this article talks about is goods that leave. A service is located under other rules.
Is it enough not to charge VAT?
No. The exemption needs the conditions in the act and proof that the goods left. Without that, leaving the tax at zero does not document an export.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.