Several VAT rates on the same invoice
A single invoice can mix lines with different rates. The general statutory rates are 21%, 10%, and 4%. Which one applies is decided by the operation, not by who the customer is. This guide does not sort food products into rates.
Each line with its rate
The VAT act assigns the rate to the supply or the service, not to the person who pays. On the same invoice you can have work at 21% and another item at 10% or 4%, if each one fits its rate. Grouping them into a single base hides the breakdown. A business customer does not lower the rate by being a business.
- Statutory rates: 21%, 10%, and 4%.
- The rate follows the operation.
- The same customer can have lines at different rates.
You set the rate on the line
Factura Fácil lets you set the rate on each line. That line’s base and tax come from the rate you entered. The app does not pick the rate from the customer’s name or from a sector you have not set.
Common questions
Does a business customer always pay 21%?
No. The operation sets the rate. A business can receive a line at 10% or 4% if that operation carries that rate.
Can I use an average rate?
No. Each operation has its rate. An average does not replace the breakdown of base and tax.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.