At Contaldia, the first consultancy specialized in Odoo in Spain, one of the most recurring inquiries we receive is always the same:
“I have an invoice from outside Spain… does it include VAT?, can I deduct it?, is it exempt or not subject?”
The reality is that not all foreign invoices are treated the same, and an error in classification can cause problems with form 303, in the SII, or during an inspection.
Next, we explain the most common cases, with a tax perspective and practical approach in Odoo to learn how to correctly account for international purchases.
Import invoices
Due to the fact that there are several steps and documents such as the DUA or CAU, the supplier's purchase invoice, and the freight forwarder's invoice, it is better to Review the full news with video tutorials here
Invoices with VAT that I choose not to deduct voluntarily
Description
It may happen that, due to the company's internal policy, it is decided not to deduct the VAT even though it would be deductible.
Tax
21% ND
21% non-deductible VAT
o según producto el tipo 10% ND, 4% ND
Fiscal Position
Indifferent
Invoices with VAT from another country or IGIC (travel, hotels, meals…)
Description
Typical example:
- Hotel in Italy
- Restaurant in Norway
- Accommodation in Canary Islands (IGIC)
The VAT from another country is not deductible in Spain's VAT model 303. Remember that you can request a refund of the VAT from that country.
Tax
Exempt DUA (tax that we use because it is not linked to any official tax from the AEAT)
Another option is to create a new VAT tax without the right to deduction
Fiscal Position
Indifferent
🔹 Proveedor extracomunitario (EE. UU., Reino Unido, China…)
Description
Non-EU company that issues us an invoice for goods or services without VAT, because it sends it to Spain.
Tax
21% EX S - IVA 21% Adquisición de servicios extracomunitarios
Fiscal Position
Non-EU national
Supplier from the Canary Islands, Ceuta, or Melilla
Description
Company from the Canary Islands, Ceuta, or Melilla invoices us without VAT to our company in Spain
Tax
0% G EXEMPT NS (Purchases) - VAT Not Subject to Goods or Services
Fiscal Position
Regime not subject to localization rules
🔹 Proveedor de la UE (Italia, Alemania, Francia…)
Description
A company from Europe that is registered in the VIES database invoices our Spanish company without VAT.
More information about the census lives here
Tax
21% EU G -
VAT 21% Intra-Community Acquisition of goods or services
o según producto el tipo 10% ND, 4% ND
Fiscal Position
Intra-community
“Foreign” suppliers with CIF ESN or NXXX
Description
It happens a lot with Amazon, large platforms, or multinationals.
If the CIF starts with:
- ESN
- N…
The supplier has a permanent establishment in Spain, therefore, it is like a Spanish company
Tax
21% G INC - 21% VAT (current goods)
Or 21% RC - VAT 21% Purchase with Reverse Charge for National Taxable Person (very common on Amazon)
Fiscal Position
National
Inversion of the National Passive Subject
Regular operations NOT SUBJECT to VAT
Description
These operations are exempt from VAT:
- 🚚 Fletes y transportes a / desde fuera de España
- 💸 Indemnizaciones
- Certain services located outside due to localization rules
No llevan IVA y no afectan a la prorrata.
Tax
0% G NS - Not subject to goods or services
Fiscal Position
Indifferent
Regular operations EXEMPT from VAT
Description
- 🏦 Comisiones bancarias, PayPal y servicios financieros
- 🎓 Formación y educación reglada
- 🩺 Servicios médicos, sanitarios y similares
- 🏠 Alquiler de viviendas
- 🤝 Servicios de asociaciones no empresariales
Here we are indeed within the VAT, but without impact
Importante: las exentas sí afectan a la prorrata.
Tax
0% EXEMPT Others, Art 22, 23, or 24. It is exempt according to the type of exemption
Fiscal Position
Indifferent
🚀 Contaldia Conclusion
The biggest mistake in international VAT is not where the supplier is, but:
- the fiscal position
- the tax to select
At Contaldia, we not only handle accounting, we design the correct tax logic in Odoo, so that each invoice is recorded properly from the first click.
If you have questions about international invoices, DUA, SII, or tax positions in Odoo, talk to us before the tax office does 😉
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