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How to make an intra-community invoice as a freelancer?

Last updated: February 23, 2023

Being registered in the ROI, the intra-community invoice has two main differences with the national ones, both in the field of VAT and in the field of withholdings for the IRPF:

  • VAT: VAT will only be applied on an intra-community invoice if the customer is not in the VIES or ROI. If he is, the invoice will be VAT exempt and it should be indicated that the exemption applies based on: "Invoice exempt from VAT because it is a reverse charge operation in accordance with Art. 84.UNO 2º of the LIVA".

  • IRPF: this is never applied in intra-community operations or with foreign clients.

With Xolo you can invoice customers in the EU without errors

Once processed, you won’t have to worry about whether the invoice has the correct VAT rate or not, because the platform automatically calculates the VAT rates to be applied and includes the specific mention so that the invoice issued is faithful to the law. As you can see, you only have to worry about your customers, we take care of everything and we make things easy for you!


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