Invoicing the United Kingdom
The United Kingdom is not a member state. A sale there is not an intra-EU supply and it is not reported on modelo 349. An export of goods or a service place-of-supply rule may fit. Do not charge Spanish VAT by default and do not treat a zero tax as given.
Outside the Union
The VAT act’s rules for operations inside the Union do not apply to the United Kingdom as if it were still inside. Goods that leave for there can be an export, with its conditions and its proof of exit. A service is located under the rule that applies to it, which is not modelo 349. Leaving 21% out of habit, or removing it out of habit, are both mistakes. The invoice states the treatment of the case, not the treatment of an EU neighbour.
- It is not intra-EU and it is not modelo 349.
- Goods: it may be an export, if the conditions are met.
- Services: place of supply governs. A zero rate is not presumed.
The country does not pick the rate
Factura Fácil does not add or remove VAT because the address says United Kingdom. You choose the treatment on the line. The app does not build modelo 349 for an operation that is not intra-EU.
Common questions
Do I report it on modelo 349?
No. Modelo 349 is for operations with other countries in the Union. The United Kingdom is outside.
Do I always invoice at 0%?
No. Neither Spanish VAT by default nor a zero rate by default. An export or a service place-of-supply rule, depending on the case, and only if it fits.
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.