Different VAT on an invoice inside the EU
Selling to a company in another European Union country is not documented by copying the 21% from a domestic sale. The VAT treatment is different and it depends on the operation.
Do not copy the VAT from a domestic invoice
VAT on an intra-EU operation is not inherited from your last invoice to a Spanish customer. You also do not drop the VAT amount to zero out of habit: the treatment depends on the operation. This page does not name the legal article that applies to you. Factura Fácil is not a gestoría and does not assign it. The general shape of an invoice is in how to issue an autónomo invoice.
The invoice in the app, and modelo 349
In Factura Fácil you issue that invoice with the VAT treatment that applies, on the web, iOS, or Android. If your profile includes intra-EU operations, the app calculates modelo 349. The calculation does not file the form: you or your gestoría submit it. Modelo 303 keeps being calculated from the invoices that affect it, each with its own treatment.
Common questions
Do all invoices to the EU go out with no VAT?
No. The treatment differs from a domestic operation, and there is not just one treatment. This page does not name the article that applies to your case.
Does modelo 349 show up even if I do not sell in the EU?
Modelo 349 is calculated when it fits your profile. If you do not have those operations, it is not part of what the app calculates for that form.
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.