Invoice a US Client from Spain: VAT and What to Include

When you invoice a US client from Spain, the paperwork is simpler than many freelancers expect, but a few details matter: the VAT wording, the currency, the tax form the client may ask for and the payment instructions. Getting them right means faster payment and fewer questions from both tax authorities.

The short answer: a service you provide from Spain to a business established in the United States is generally not subject to Spanish VAT, so the invoice shows no VAT and includes a note explaining why. You do not apply IRPF withholding, you can invoice in dollars, you may need to give the client a Form W-8BEN and you declare the income in your Spanish tax returns.

Tax treatment depends on the type of service, where it is performed and who the client is. This guide is general information for freelancers resident in mainland Spain, not tax advice. Confirm your case with a gestor before you send your first invoice.

Key takeaways: invoice a US client

To invoice a US client for services, you normally charge no Spanish VAT and state the legal reason on the invoice.
No IRPF withholding applies, but you declare the income in your quarterly and annual returns.
Many US companies ask a foreign freelancer for a Form W-8BEN before the first payment.
Dollars are the usual currency; the cheapest payment is a US ACH transfer to a USD account.
Put the payment terms, bank details and a late-payment clause on every invoice.

In this guide

Why you do not charge Spanish VAT when you invoice a US client

For services supplied to a business, the place of supply is generally where the customer is established. If your client is a company in the United States, the service is considered supplied outside the EU, so it is not subject to Spanish VAT. This is not an exemption you claim; the operation is simply outside the scope of the tax.

The same logic does not always hold in every case. Services related to real estate, events or physical work performed in a specific place can follow other rules, and a US customer who is a private person raises different questions. For the wider picture, read how to invoice a foreign company as a freelancer in Spain.

What to write on an invoice to a US client

An invoice to a US client contains the same mandatory elements as any Spanish invoice, plus a line that explains the VAT treatment.

Element	What to include
Your details	Full name or business name, address and Spanish NIF
Client details	Legal company name, address and tax identification number (EIN) if available
Invoice number and date	Consecutive number, issue date and service period
Description	Clear description of the work; add the project name or purchase order number
Amount and currency	For example «USD 3,000.00», in words and numbers
VAT mention	«Not subject to Spanish VAT by place-of-supply rules (Article 69.One.1 of the Spanish VAT Law)» or an equivalent wording confirmed by your gestor
Payment terms	Due date (for example Net 30), accepted methods and who pays bank charges
Payment details	US routing number and account number for ACH, or the IBAN and BIC for a wire

Our freelance invoice template in English has these fields ready to fill in.

Currency: invoice a US client in dollars or euros

US clients usually want to pay in dollars. You have three options:

Invoice in dollars and receive dollars. You take the exchange-rate risk, but the client pays a predictable amount. See how to invoice in dollars and which exchange rate to apply.
Invoice in euros and let the client’s bank convert. This gives you a fixed euro amount, but the client’s bank applies its own rate and some clients dislike it.
Invoice in dollars with a rate clause for long projects, so the price adjusts if the exchange rate moves beyond an agreed band.

How a US client pays you: ACH, wire or card

US companies are used to paying vendors by ACH or domestic wire. If you give them US account details in your name, the payment is cheap for both sides. A multi-currency account can provide them. Read how to receive ACH payments from US clients and USD bank account options for freelancers.

Method	Cost to you	Speed
ACH to a USD account	Generally free to receive	1–3 business days
Domestic wire	Small fee at some providers	Same day
International wire (SWIFT)	Fees from several banks	2–5 business days
PayPal or card	Often 5–7% in total	Instant to a few days

Form W-8BEN: the document a US client may ask for

US payers often ask a foreign individual for a Form W-8BEN. It certifies that you are not a US person for tax purposes and, where a tax treaty applies, supports a reduced withholding rate. The form is valid from the date you sign it until the end of the third following calendar year unless your circumstances change. Income for services you perform from Spain is generally treated as foreign-source and not subject to US withholding, but the client usually wants the form on file. Learn how to complete it in our guide to the W-8BEN form for freelancers.

What to report in Spain after you invoice a US client

Modelo 130: include the income in the quarterly income tax prepayment.
Modelo 303: the operation is reported as a service not subject to Spanish VAT; ask your gestor which box applies.
Annual income tax return: declare the income converted to euros.
Records: keep the invoice, contract, payment confirmation and exchange rate.

If a foreign payer ever withholds tax, see withholding on foreign payments for how to claim double-tax relief.

Payment terms: how long will a US client take to pay?

US companies commonly pay in 30 to 60 days, and some in 90. State your terms on the invoice and in the contract:

Ask for a deposit of 25–50% for new clients or large projects.
Use «Net 15» or «Net 30» and a clear due date.
Add a late fee or interest clause. See late payment clauses for international freelance contracts.
Send the invoice on completion, not weeks later.

Common mistakes when you invoice a US client

Charging Spanish VAT by habit.
Omitting the line that explains why no VAT is charged.
Applying IRPF withholding to a US client.
Not providing a W-8BEN when the client asks for it, which can delay payment.
Giving only an IBAN, which forces the client to send an expensive international wire.
Failing to state who pays the bank charges.
Forgetting to record the exchange rate used when you receive and convert dollars.

Frequently asked questions about invoice a US client

Do I charge VAT when I invoice a US client?

In general, no. A service supplied to a US business is not subject to Spanish VAT under the place-of-supply rules, so you invoice without VAT and mention the reason. Exceptions exist for some services.

Can I invoice a US client in dollars from Spain?

Yes. State the currency clearly and keep the exchange rate and date you use for your tax return.

Do I need a W-8BEN to invoice a US client?

Many US clients ask for it before paying a foreign individual. It is not always mandatory for every payment, but without it the client may delay payment or withhold.

Does a US client withhold tax on my invoice?

Income for services you perform from Spain is generally treated as foreign-source and not subject to US withholding, but this depends on the facts. Ask a tax adviser about your case.

What payment method is cheapest for a US client?

A US ACH transfer to a USD account in your name is usually the cheapest for both sides.

Do I need an EIN or a US company to invoice a US client?

No. You can invoice as a self-employed professional in Spain. You may be asked for your Spanish NIF and a W-8BEN.

Final thoughts on invoice a US client

When you invoice a US client from Spain, remember four things: no Spanish VAT with a clear legal note, no IRPF withholding, a W-8BEN if the client asks and payment details that let the client pay by ACH. With a good template you can invoice a US client in minutes and get paid faster, with lower bank fees.

Sources and further reading

Related guides

Disclaimer: This article is for general information only and is not tax, legal or financial advice. Rules, fees and thresholds change often and differ by country; always confirm current details with the tax authority and a qualified adviser. Some links may be affiliate links, which means we may earn a commission at no extra cost to you.

How to Invoice a US Client from Spain: VAT, Currency and What to Include