The amount invoiced is almost never the amount received. Two mechanisms apply at the same time and pull in opposite directions, which surprises the creator as much as the client.
The two mechanisms
They do not cancel each other out and are not calculated together.
On one side the tax added to the amount: it increases what the client pays, and it does not belong to you. You collect it and you pass it on.
On the other, withholding at source, where it applies: it reduces what you receive, but it is an advance on your tax, not a loss.
The rates, the cases of application, the exemptions and the reporting obligations depend on your situation, on the client's and on the type of service. They are checked with the competent administration and with an accountant, before the first invoice.
How to quote without confusing the client
One simple rule: always quote a price excluding tax, and say so.
A business client thinks in pre-tax terms, and quoting an all-in amount will make them compare your offer with quotes that do not include the same thing. One line is enough: the amount for the work, then the tax lines separately.
And always show, on the quote as on the invoice, the amount you will actually receive. That avoids the most tiresome conversation in the trade, the one where each side thought they were talking about something else.
What the invoice has to carry
The compulsory statements depend on your status and on the type of client, and are checked with the competent administration.
What depends on no rule, however, are the elements that get you paid faster: the client's internal reference, the exact name of the paying entity, the due date written out plainly, the payment method, and a one-line reminder of the work, understandable by somebody in accounts who has never heard of the project.
Number your invoices with no gaps and keep a copy outside your computer.
The most expensive mistake
Invoicing after delivery, with no deposit.
In this market as elsewhere, the balance of power flips the second the file is sent. A deposit at the time of the order is not a sign of mistrust: it is what funds the shoot and what filters out the clients who will never pay.
So write three things into the quote: the percentage on order, the balance on delivery, and the payment term in days. The rules applicable to terms and penalties depend on your situation and are checked with a lawyer.
What changes with the status
| Situation | What appears on the invoice | To confirm with |
|---|---|---|
| Local business client | The applicable rate and any withholding | An accountant |
| Private client | The applicable rate | An accountant |
| Client outside the country | The export regime | An accountant |
What always appears
The client's exact name, the description of the work, the rights line, the date, the number and the payment term.
What is kept
The accepted quote, the delivery acknowledgement, the invoice and the proof of payment, filed by client and by year.
When the client is abroad
The treatment changes, and it is not improvised.
The rules applicable to a service invoiced to a client established in another country, the statements to include and the treatment of the tax depend on the nature of the client and on the place of supply. They are checked with an accountant before issuing, never afterwards.
Add the currency question: invoicing in another currency turns your payment term into an exposure, and the longer it is, the further the amount actually received drifts from the amount invoiced.
Sources
- Agencia Tributaria, Spanish tax authority
- Spanish Social Security, self-employed registration (RETA)
Checked on 4 September 2026. Thresholds and rates change: where this guide and the official source disagree, the official source is right.
