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 for professionals invoicing businesses

Your invoice breakdown

Enter an amount to see the breakdown

How to calculate your invoice amount

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

Choose your starting point

Select whether you're 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'll see the complete breakdown: base, VAT, invoice total, IRPF withholding, and the net you'll receive.

When to apply IRPF withholding?

IRPF withholding only applies when invoicing businesses or professionals, not individuals:

15% Standard

General rate for self-employed professionals invoicing businesses. Activities in IAE section 2.

7% New freelancers

For the registration year and the following two years. Also for artistic and cultural activities.

0% No withholding

Invoices to individuals, business activities (IAE section 1), or foreign clients.

Why use our invoice calculator?

Instant calculation of VAT, IRPF, and net to receive
Updated with current 2026 tax rates
Calculate from base, total, or desired net amount
No registration or personal data required
Optimized for freelancers and professionals
Avoid errors in your invoices

Frequently asked questions about invoices

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