Zero VAT is not outside the books
An exempt or not-subject invoice does not add output VAT to modelo 303. It is still an operation of the activity. Taking it out of the books because the VAT is zero leaves the record incomplete.
What it does not add, and what still counts
On modelo 303, that invoice does not increase output VAT. On modelo 130 it can still be income in the profit. If you mix supplies with a right to deduct and exempt ones without that right, it can affect whether you have a pro-rata. The pro-rata percentage does not come from this page: you apply it when you record the expense, if it applies to you.
- It does not add output VAT.
- It can be income for modelo 130.
- It can affect whether there is a pro-rata.
The app does not hide it
Factura Fácil takes account of the invoice you recorded, including when VAT is zero. It calculates modelo 303 from the VAT that is there and can prepare the file. It does not file the form. Do not work out a pro-rata from an example on this page.
Common questions
Can I skip recording an exempt invoice?
No. Even if VAT is zero, it can be income for modelo 130 and it can affect a pro-rata. Do not drop it from the books.
Does the app treat it as if it were not on modelo 303?
It does not add output VAT. It stays in the records. The app calculates from what you confirmed and does not file modelo 303.
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.