How is an invoice total with VAT and IRPF calculated?

The invoice total is Base + VAT. The net you receive is: Base + VAT - IRPF. For example: with €1,000 base, 21% VAT and 15% IRPF: Total = 1,000 + 210 = €1,210. Net = 1,210 - 150 = €1,060.

On what amount is IRPF withholding applied?

IRPF withholding is applied to the base amount, not the total with VAT. This is important for correctly calculating the net amount to receive.

When can I apply the 7% IRPF as a new freelancer?

You can apply the reduced 7% rate during the year you start your activity and the following two years, provided you haven't exercised another professional activity in the previous year. You must communicate this to the payer.

Do I need to include IRPF on invoices to individuals?

No. IRPF withholding only applies when invoicing businesses or professionals acting as such. Invoices to individuals don't include IRPF withholding.

What VAT rate should I apply on my invoices?

The standard rate is 21% for most professional services. 10% applies to food, passenger transport, hospitality. 4% to basic foods, books, medicines. 0% for exempt services like healthcare and education.

Who must apply IRPF withholding on their invoices?

Self-employed professionals registered in IAE section 2 activities (professional activities) when invoicing businesses or professionals. Self-employed with business activities (section 1) generally don't apply withholding.

Invoice Calculator with VAT & Tax Withholding

Calculate the total amount of your invoice, the VAT to apply, and IRPF tax withholding. Know exactly how much you'll receive. Free, no signup required, updated for 2026.

Calculate from which amount?

From base amountI have the amount before taxes

From invoice totalI have the final amount with VAT

From net to receiveI want to receive a specific amount

Base amount

€

The amount of your services before taxes

VAT rate

Select the VAT applicable to your activity

IRPF withholding

Only professional freelancers (IAE section 2) invoicing businesses. Business owners (section 1): no withholding

Enter an amount to see the breakdown

How to use the invoice calculator

Calculating your invoice total including VAT and IRPF is easy with our free tool:

Choose your starting point

Select whether you are starting from the base amount, the total with VAT, or the net amount you want to receive.

Enter the amount

Type the amount in euros. You can use decimals with comma (1,234.56) or period (1234.56).

Select VAT and IRPF

Choose the VAT rate for your activity and the corresponding IRPF withholding rate.

Get the breakdown

You will see the complete breakdown: base, VAT, invoice total, IRPF withholding, and the net you will receive.

Understanding VAT & IRPF on invoices

Two different taxes that affect your invoices in distinct ways:

VAT: Business invoices

When invoicing businesses with tax ID, you apply VAT (21%, 10%, or 4%). They deduct it, you declare it quarterly in Form 303. It is neutral for both parties.

VAT: Individual invoices

You also apply VAT to individuals (with ID number), but they cannot deduct it. You declare it the same way in Form 303 each quarter.

IRPF: Only business invoices

IRPF withholding (7% or 15%) only applies when invoicing businesses. It is an advance on your income tax — what they withhold now is deducted later in your tax return.

IRPF: Nothing for individuals

Invoices to individuals do not include IRPF withholding. You receive the full total (base + VAT) without withholdings. Then you declare your annual income in your tax return.

Why use our calculator?

Designed for freelancers who want to invoice without errors or doubts.

Instant calculation without errors

VAT, IRPF, and net to receive calculated instantly. All 2026 tax rates included. From base, total, or desired net — no Excel, no rounding mistakes.

Withholdings the tax office would approve

Exact calculation on base amount — as required by the AEAT. 15% standard, 7% new freelancers, 0% individuals. No confusion, no inspections.

And when you invoice, everything is calculated

This calculator is from Invoo, the software that calculates VAT and IRPF automatically on every invoice. You enter the amount — we do the math and send the invoice. No thinking, no doubting.

Frequently asked questions about invoices with VAT & IRPF

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Stop calculating. Start invoicing.

With Invoo you invoice in 30 seconds — VAT and IRPF calculated automatically, client invoiced instantly, accountant connected in real-time. €10.90/month, all included.