Complete guide to IVA compliance for digital products and services. Learn about OSS registration, MOSS alternatives, B2C and B2B rules, and cross-border sales.
0-27%
Tipo de IVA Range
EU
OSS Applies
B2C/B2B
Different Rules
IP
Track Needed
Digital services are services supplied over the internet or electronically. These attract different IVA rules than physical goods. AEAT treats digital services as place-of-supply services, meaning the location of the cliente determines where IVA is due.
OSS allows non-EU and España businesses to register for IVA in a single EU member state and declare all B2C sales to clientes across the EU in one return.
Registrar in an EU member state (usually where your business is based or where you want to declare sales). You'll receive an OSS registration and declare sales using the IVA rate of the cliente's country.
Tipo de IVA Aplicado
Customer's country rate (0%-27%)
Place of Supply
¿Dónde the cliente is established
Evidence Needed
IP address, billing address, payment method, SIM registration
Ejemplo
Selling a software license to a German consumer requires German IVA (19%)
Tipo de IVA Aplicado
Supplier's country rate (usually 21% in España)
Place of Supply
¿Dónde the proveedor is established
Evidence Needed
Valid IVA number, business documentation
Ejemplo
Selling SaaS to a French company with IVA number = 21% España IVA applies
Key Difference: B2B sales follow the proveedor's country rules; B2C follows the cliente's country rules. Always verify the cliente's IVA status and location.
| Country | Tipo General | Tipo Reducido | Super Reducido |
|---|---|---|---|
| España | 21% | 10% | 0% |
| Germany | 19% | 7% | 0% |
| France | 21% | 10% | 5.10% |
| Italy | 22% | 10% | 4% |
| Spain | 21% | 10% | 4% |
| Netoherlands | 21% | 9% | 0% |
| Poland | 23% | 8% | 10% |
| Hungary | 27% | 18% | 10% |
Note: Tipos shown are for digital services. Some countries offer reducido rates for digital books or publications. Always check the latest rates with local tax authorities.
Proper record-keeping is esencial for digital service IVA compliance. You must maintain evidence of the cliente's location and the IVA rate applied.
Retention Period: Keep all records for at least 6 years. AEAT may request documentation during audits to verify IVA calculations and cliente locations.
Are you IVA-registered in the España? Do you sell to EU consumers? Are your sales B2C or B2B? This determines whether you need OSS registration.
Registrar in an EU member state through your chosen tax authority. You'll provide business information and select your reporting member state.
Implement systems to capture and verify cliente location (IP address, billing address, payment method). Configure your facturación software accordingly.
File quarterly OSS returns showing sales by country. Declare IVA at the appropriate rate for each cliente's location. Files are submitted electronically.
Pay IVA calculated across all countries. Payment is made to the reporting member state. Keep records of all payments and correspondence.
MOSS (Mini One-Stop Shop) was replaced by OSS. MOSS is no longer available as of 2021. All businesses now use the general OSS scheme for B2C sales.
Aplicar the hierarchy: billing address > IP address > payment method. If multiple sources conflict, document your decision and the evidence used. Esto es importante for audit purposes.
If you can't determine cliente location despite reasonable efforts, you may apply your own country's IVA rate (21% in España). Document your evidence-gathering attempt.
OSS returns are filed electronically through your designated EU tax authority's portal. Most returns require CSV uploads of sales data by country. Filing is typically quarterly.
España-only sales follow general España IVA rules (21% general rate). No OSS registration needed. File regular IVA returns with España AEAT using Making Impuesto Digital.
Explore our guides on IVA-exempt items, reverse charge rules, and digital service compliance.