Invoicing for Digital Nomads in Spain: a practical guide

How to invoice foreign clients as an autónomo in Spain. Export invoices, VAT rules, VeriFactu, and the things nobody explains until you've already done them wrong.

I'm an autónomo, I'm a developer, and I work from wherever I want. Sometimes from Teruel (in Spain), sometimes from Lisbon, sometimes from a café in Berlin. Most of my clients are in the US, the UK, and Switzerland. I almost never invoice another Spanish company.

If you found this post by searching how to invoice an American client, whether you should charge VAT, or whether VeriFactu applies to you when your client is in New York, this is for you.

Quick context: Spain has ranked very high in several private digital-nomad rankings, and the legal framework has evolved (Digital Nomad Visa route + special expat tax regime). But many invoicing tools didn't fully catch up. Most still assume you're a Spanish freelancer billing a Spanish company in EUR from a desktop computer in Madrid.

This post is about how to invoice properly when your reality is different.

Quick checklist

Here's what your invoice needs when you're billing services to a foreign client as a Spanish autónomo:

• Your name and Spanish tax ID (NIF if you're Spanish, NIE if you're a foreign resident)
• Your client's full details (name, address, foreign tax ID if they have one)
• A correlative invoice number (no gaps in the sequence)
• Issue date
• Service description
• Taxable base (in euros, which is the currency Spanish autónomos use on invoices)
• The correct tax treatment: with VAT, without VAT, or "out of scope" depending on the case (explained below)
• A clear legal reference text for the applicable VAT treatment (commonly shown in Spanish in local practice)
• A QR code and SIF/VeriFactu-compliant record generation by the applicable deadline (for most individual autónomos, July 2027)

It's less complicated than it sounds. Let me walk you through it.

A bit of context: what's an autónomo, what's VeriFactu

If you're new to the Spanish system, two definitions you need:

Autónomo is the Spanish word for self-employed/freelancer. To work legally as a freelancer in Spain you have to register with the tax agency (AEAT) and the social security system. Once registered, you're an autónomo and you can issue invoices, file quarterly taxes, and so on. The Digital Nomad Visa is one of the routes that lets you become an autónomo without being a Spanish citizen.

VeriFactu is the new anti-fraud invoicing framework in Spain. It comes from Real Decreto 1007/2023. According to current AEAT guidance, adaptation deadlines are January 1, 2027 for Corporate Income Tax taxpayers and July 1, 2027 for the rest. In practice your invoicing software must generate chained hash-based records and include a QR code on invoices. The sanction for non-compliant software can reach €50,000 per fiscal year under article 201 bis LGT.

This applies to you regardless of where your clients are. It's about the system you use, not about who you bill.

The core issue: exporting services

This is where almost everyone gets confused. Let's go slow.

When you sell a service to a client outside Spain, VAT does not work the same way as when you bill a Spanish client. It works according to Article 69 of the Spanish VAT Law (LIVA), which is the general "place of supply" rule.

There are three main scenarios and each one has a different invoice setup.

Scenario 1: Business client in another EU country

Your client is a French, German, Italian, or Dutch company. They have a valid intra-community VAT number (you can verify it on VIES).

How to invoice:

• No VAT on the invoice.
• The invoice must include this Spanish text: "Operación no sujeta. Inversión del sujeto pasivo (Art. 69.Uno.1º LIVA)" (translation: "Out of scope. Reverse charge").
• Your client self-assesses the VAT in their own country. You don't touch it.
• You declare the operation in two Spanish forms: Modelo 303 (quarterly summary) and Modelo 349 (intra-community operations summary).
• You need to be registered in the ROI (Registro de Operadores Intracomunitarios / Intra-Community Operator Registry) before issuing your first intra-community invoice. You register via Modelo 036.

Scenario 2: Business client outside the EU (US, UK, Switzerland, Mexico, etc.)

Your client is a US company, a UK agency post-Brexit, a Swiss startup, a Mexican company.

How to invoice:

• No VAT on the invoice.
• The Spanish text on the invoice is: "Operación no sujeta al IVA español. Servicio prestado a empresario no establecido en la UE (Art. 69.Uno.1º LIVA)" (translation: "Out of scope of Spanish VAT. Service provided to a business not established in the EU").
• No Modelo 349 (that's only for EU operations).
• You still declare the operation in Modelo 303 quarterly.
• No Spanish IRPF withholding applies. Foreign companies don't withhold Spanish income tax.

Scenario 3: Individual (non-business) client outside Spain

A natural person, not a company. For example, an American individual who hires you directly as a private client.

How to invoice:

• In general, Spanish VAT at 21% does apply, because the default rule for services to individuals is that they're located where the provider (you, in Spain) is established.
• There are exceptions (electronic services, advertising services, some others) where the place of supply moves to where the customer is.
• This case is uncommon for B2B digital nomads but worth knowing.

VeriFactu when all your clients are foreign

A question I get from other nomads: "If almost all my clients are abroad, does VeriFactu still apply?"

Yes. VeriFactu applies to your invoicing system, not to your clients' country. You're a Spanish-registered autónomo issuing invoices through a Spanish system, so your software has to comply with VeriFactu by the applicable deadline.

That means:

• Your invoices have to be generated by software that complies with RRSIF requirements (with the producer's responsible declaration).
• Each invoice has a digital fingerprint chained to the previous one.
• If you use VERI*FACTU mode, your software sends records automatically to AEAT.
• If you use NO VERI*FACTU mode, records must be stored with the required technical safeguards.
• The PDF includes a verifiable QR code.

It doesn't matter if the recipient is a Texas company. The invoice is issued in Spain, by a Spanish system, and the AEAT wants to see it.

The sanction for non-compliant software can reach €50,000 per fiscal year. It's not a detail to ignore.

Three real scenarios

Scenario 1: Developer in Lisbon billing a US startup

Diego is a developer, registered as autónomo in Spain, and lives half the year in Lisbon. His main client is a San Francisco startup. He agreed with his client on a monthly rate of 5,500 EUR for his services (the client pays him the USD equivalent via international wire).

His invoice looks like this:

• Client: Acme Inc., 123 Market St, San Francisco, CA 94103, USA
• Client EIN: (optional but recommended)
• Description: Software development, April 2026
• Taxable base: 5,500.00 EUR
• VAT: Not applicable. Operación no sujeta al IVA español. Servicio prestado a empresario no establecido en la UE (Art. 69.Uno.1º LIVA).
• Total: 5,500.00 EUR

Diego issues the invoice in euros and declares it as an "out of scope" operation in his quarterly Modelo 303. When the US client pays, their bank or payment platform (Wise, Revolut, etc.) handles the USD→EUR conversion at the moment of payment. The invoice, for tax purposes, is in euros.

Scenario 2: Designer in Madrid billing a German agency

Laura is a graphic designer, registered as autónoma in Madrid, and works with several European agencies. A German agency hires her to design a brand identity for €4,500.

Her invoice looks like this:

• Client: Müller Studio GmbH, Kantstraße 12, 10623 Berlin, Germany
• German VAT ID: DE123456789 (verified in VIES)
• Description: Brand identity design
• Taxable base: €4,500.00
• VAT: Not applicable. Operación no sujeta. Inversión del sujeto pasivo (Art. 69.Uno.1º LIVA).
• Total: €4,500.00

Laura is already registered in the ROI. This invoice goes into both Modelo 303 and Modelo 349 for the quarter.

Scenario 3: Coach with clients across multiple countries

Marcos is an executive coach, registered as autónomo in Valencia, and works with professionals in Spain, Portugal, and Mexico. Each client gets a different treatment:

• Spanish individual client: Invoice with 21% VAT. No income tax withholding (individuals don't withhold).
• Spanish business client: Invoice with 21% VAT. 15% IRPF withholding by the client.
• Portuguese business client: No VAT, reverse charge text, declared in Modelo 349.
• Mexican business client: No VAT, "out of scope" text, no Modelo 349.

Same service, four different tax treatments. Which is why an invoicing tool that applies the right treatment automatically saves real time every month.

What if your client pays you in another currency?

Most digital nomads working with US or UK clients end up getting paid in USD or GBP through Wise, Revolut, Payoneer or similar services. The cleanest approach is:

1. Agree the price in euros with your client. That's the number that goes on the invoice.
2. The client pays the equivalent in their local currency at the moment of payment (Wise, Revolut and similar platforms handle the conversion automatically).
3. If there are small differences between what's invoiced and what's received due to exchange rate shifts, those differences are recorded as a foreign exchange gain or loss in your profit & loss, they don't affect the taxable base of the invoice.

Conteo issues invoices in euros. If you need to issue invoices directly in a non-euro currency (for example, USD with the exchange rate recorded on the invoice itself), Conteo doesn't handle that automatically today. For most nomads, agreeing the amount in euros with the client and letting the payment platform handle the conversion is enough.

Does the Beckham Law affect how you invoice?

No, but it's worth clarifying because people ask.

The special expat regime (article 93 LIRPF) is a special tax regime for people who relocate to Spain for work. If you qualify, it applies for the arrival year plus the next five tax years. For employment income, the reference rate is generally 24% up to 600,000 EUR and 47% on the excess. The exact rules on included income and final tax computation depend on each case and should be reviewed by a tax advisor.

But this is about how your income is reported in your annual tax return, not about how invoices are issued. You still issue invoices the same way: complying with VeriFactu, applying the correct VAT treatment based on the client's country, and so on. The Beckham Law affects what happens after the year ends, in your IRPF (or IRNR) filing.

That's your tax advisor's job, not your invoicing software's.

What about the digital certificate?

This depends on your setup and the operating model (VERIFACTU vs NO VERIFACTU), plus how your advisor/software handles filings.

In practice, electronic credentials are commonly involved for AEAT procedures (your own or a delegated/collaborator setup). If you're setting up from scratch, confirm the exact authentication flow with your software provider and your tax advisor before issuing invoices.

How Conteo handles all of this

I built Conteo in part because no other software understood how I work: from a phone, mostly out of the house, billing clients in different countries.

Here's what Conteo does for digital nomads:

• Automatically detects the right tax treatment based on the client's country. If you add a French company, it applies the reverse charge. If you add an American one, it applies the "out of scope" treatment. You don't have to remember anything.
• VeriFactu native. It is designed to work under the SIF/VeriFactu requirements before the mandatory deadlines.
• WhatsApp invoicing. Send a message (or a voice note) describing the invoice in plain language and Conteo creates the draft with the right tax treatment.
• PDF with verifiable QR. What your client receives is a professional PDF with a QR code, fiscal data, and the mandatory Spanish legal text.

If you work as an autónomo from wherever you want, this is exactly what you need your invoicing tool to do.

Preguntas frecuentes

Do I need to charge VAT to a US client?

No. Services provided to businesses not established in the European Union are out of scope of Spanish VAT under Article 69.Uno.1º of the LIVA. The invoice must include the corresponding Spanish legal text and is declared in the quarterly Modelo 303, but with no VAT applied.

Does VeriFactu apply if all my clients are foreign?

Yes. VeriFactu applies to your invoicing system as a Spanish autónomo, not to where your invoices are sent. Deadlines depend on taxpayer type (January 1, 2027 for Corporate Income Tax taxpayers, July 1, 2027 for the rest, per current AEAT note). The sanction for non-compliant software can reach €50,000 per fiscal year.

Do I need to file Modelo 349 when invoicing a French company?

Yes. Intra-community operations (services provided to companies in other EU countries) are declared in Modelo 349 in addition to Modelo 303. To do this, you must be registered in the ROI (Registro de Operadores Intracomunitarios) before issuing your first intra-community invoice. You register via Modelo 036.

What happens if my client pays me in USD?

The cleanest approach is to agree the price in euros with your client and issue the invoice in euros. The client pays the USD equivalent through their bank or a payment platform like Wise or Revolut, which handles the conversion at the moment of payment. Small differences between what's invoiced and what's received due to exchange rate shifts are recorded as foreign exchange gains or losses in your profit & loss. Conteo issues invoices in euros; it doesn't handle automatic currency conversion.

Can I use Conteo if I live half the year outside Spain?

Yes. Conteo works from any country. You can access the dashboard from your browser, create invoices via WhatsApp from your phone, and everything syncs to your account. The only requirement is that you're registered as an autónomo in Spain and have an internet connection.

Does the Beckham Law change how I invoice?

No. The Beckham Law is a tax regime that affects how your income is reported in your annual IRPF (or IRNR) filing, but it doesn't change the rules for issuing invoices. You still issue invoices complying with VeriFactu and applying the correct VAT treatment based on the client's country. The difference is in how the result enters your annual tax return.

Do I need a Spanish digital certificate to invoice as an autónomo?

It depends on your setup and your software's operating model. In practice, AEAT procedures typically involve electronic credentials (your own or delegated through an authorized collaborator/provider). Confirm your exact authentication flow with your software provider and tax advisor before you start issuing invoices.

What's an autónomo?

Autónomo is the Spanish term for self-employed/freelancer. To work legally as a freelancer in Spain you have to register with the tax agency (AEAT) and the social security system. The Digital Nomad Visa is one of the routes that lets non-Spanish citizens become autónomos.

Related articles

• Facturación para nómadas digitales en España (Spanish version)
• What is VeriFactu: complete guide
• VeriFactu key dates 2026-2027
• How to invoice as an IT/programmer with VeriFactu
• How to invoice as a creative designer with VeriFactu

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Official sources

• Law 37/1992 on VAT (LIVA), arts. 69 and 70
• Royal Decree 1624/1992 (VAT Regulation)
• AEAT: Services in cross-border VAT operations (B2B/B2C rules, Modelo 349)
• AEAT: EU operator identification (ROI, VIES, NIF-IVA, Modelo 036)
• Royal Decree 1007/2023 (VeriFactu / RRSIF)
• Royal Decree 254/2025 (updated SIF timeline and framework)
• AEAT: Informative note on SIF deadline extension
• General Tax Law 58/2003, art. 29.2.j and art. 201 bis
• Law 28/2022 (Startups Law, Digital Nomad Visa)
• Law 35/2006 (LIRPF), art. 93 special expat regime
• VIES: validation of intra-community VAT numbers