Services to businesses in another EU country
A service to a business in another European Union country is often located where the customer is. In that case you may not charge Spanish VAT, and modelo 349 may apply. Not every service works that way: the act has exceptions.
Where it is treated as supplied
The VAT act’s general rule places services between businesses at the recipient’s place of business. If the customer is a business identified in another member state and the service falls under that rule, the invoice does not carry Spanish VAT. That operation may have to be reported on modelo 349. Some services are located somewhere else, such as those tied to immovable property. Copying the general rule without looking at the exception leaves the invoice wrong.
- A frequent rule: the B2B service is located at the customer.
- There may be no Spanish VAT, and there may be a modelo 349.
- There are exceptions. It does not fit every service.
Modelo 349 is calculated, not filed
If the Factura Fácil profile includes these operations, the app calculates modelo 349 from what you invoiced under that treatment. It does not file modelo 349. You choose the treatment on the line: the app does not assume every service to the EU goes without VAT.
Common questions
Does every service to a European business go without VAT?
No. It is the frequent rule, not the only one. If the service is an exception, the place of supply changes and Spanish VAT may be due.
Does the app file modelo 349?
No. It calculates it when the profile includes those operations. Filing it is done 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.