Reverse charge
With reverse charge, the customer accounts for the VAT, not the person who issues the invoice. The VAT act keeps it for specific cases, such as certain construction, some intra-EU operations, and others the article lists. An invoice between businesses is not reverse charge merely because it is between businesses.
When the tax moves to the customer
In those cases you do not charge the tax. The invoice states that the operation is under reverse charge, and the customer accounts for it. If the case is not in the act, you charge the VAT. Applying it to every sale to a business leaves modelo 303 wrong, both yours and the customer’s. The app does not file that return.
- Only in the cases in the VAT act.
- Certain construction work, certain intra-EU operations, and other cases in the article.
- Other invoices between businesses carry ordinary VAT, if the operation is subject.
The treatment you choose
Factura Fácil records the treatment you choose on the operation. It does not mark reverse charge because the customer has a business tax ID. It also does not file modelo 303: the invoice record and the return are different steps.
Common questions
Does every invoice to a business go without VAT?
No. Reverse charge is exceptional. If the case is not in the act, charge the VAT that applies.
Does the app file modelo 303 with that box?
No. It records the treatment you choose. Filing modelo 303 is a separate step, at the Tax Agency.
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.