International customers

International invoices need the right combination of exemption_reason, main_tax.regime_key, and alternative_id. The wrong combination is almost always rejected by AEAT — and the right one is rarely obvious. This page walks every common scenario.

Identifying foreign customers

You can't use recipient.nif for non-Spanish customers — that field is reserved for Spanish NIFs. Use alternative_id instead:

{
  "recipient": {
    "legal_name": "Tech Europe GmbH",
    "alternative_id": {
      "type": "NIF_IVA",
      "number": "DE123456789",
      "country_code": "DE"
    }
  }
}

`alternative_id.type`	Meaning	Allowed countries
`NIF_IVA`	VAT-ID (intra-community VIES)	Non-ES only
`PASSPORT`	Passport	Any country (including ES)
`COUNTRY_ID`	National ID in country of residence	Non-ES only
`RESIDENCE_CERTIFICATE`	Residence certificate	Non-ES only
`OTHER_DOCUMENT`	Any other identifier	Non-ES only
`NOT_REGISTERED`	Customer not registered in AEAT census	ES only

The numeric codes ("02", "03", …, "07") are also accepted for backward compatibility but are deprecated. Prefer the descriptive names.

For type: NIF_IVA, BeeL validates the VAT-ID against VIES before submission. If VIES says the ID is inactive, BeeL refuses the invoice — fall back to COUNTRY_ID or OTHER_DOCUMENT and treat the operation as B2C.

B2B intra-EU — goods (E5)

EU-to-EU sales of goods between two businesses with valid VIES VAT-IDs are exempt under Art. 25 LIVA. The buyer self-assesses IVA in their country.

curl -X POST "https://app.beel.es/api/v1/invoices" \
  -H "Authorization: Bearer beel_sk_live_xxx" \
  -H "Content-Type: application/json" \
  -d '{
    "type": "STANDARD",
    "issue_date": "2026-05-18",
    "recipient": {
      "legal_name": "Acme NV",
      "alternative_id": { "type": "NIF_IVA", "number": "BE0404621642", "country_code": "BE" },
      "address": { "street": "Hauptstraße", "number": "456", "postal_code": "1000", "city": "Brussels", "province": "Brussels", "country": "Bélgica" }
    },
    "lines": [
      {
        "description": "Hardware supply",
        "quantity": 1,
        "unit": "unit",
        "unit_price": 200,
        "discount_percentage": 0,
        "main_tax": { "type": "IVA", "percentage": 0, "regime_key": "01" },
        "exemption_reason": "EXENTA_ART_25"
      }
    ]
  }'

B2B intra-EU — services (N2)

Services to an EU business follow the general localisation rule (Art. 69 LIVA): they're deemed supplied where the customer is, so the operation is not subject to Spanish IVA. Use NO_SUJETA_LOCALIZACION (N2), not EXENTA_ART_25.

curl -X POST "https://app.beel.es/api/v1/invoices" \
  -H "Authorization: Bearer beel_sk_live_xxx" \
  -H "Content-Type: application/json" \
  -d '{
    "type": "STANDARD",
    "issue_date": "2026-05-18",
    "recipient": {
      "legal_name": "Acme NV",
      "alternative_id": { "type": "NIF_IVA", "number": "BE0404621642", "country_code": "BE" }
    },
    "lines": [
      {
        "description": "B2B consulting service",
        "quantity": 1,
        "unit": "service",
        "unit_price": 200,
        "discount_percentage": 0,
        "main_tax": { "type": "IVA", "percentage": 0, "regime_key": "01" },
        "exemption_reason": "NO_SUJETA_LOCALIZACION"
      }
    ]
  }'

B2C intra-EU — below the OSS threshold

When you sell goods or services to an EU consumer and your total annual cross-border B2C sales are under 10 000 €, the operation tributes in origin. The invoice carries Spanish IVA just like a domestic B2C sale.

Identify the consumer with PASSPORT, COUNTRY_ID, or OTHER_DOCUMENT. Omit exemption_reason (default S1).

curl -X POST "https://app.beel.es/api/v1/invoices" \
  -H "Authorization: Bearer beel_sk_live_xxx" \
  -H "Content-Type: application/json" \
  -d '{
    "type": "STANDARD",
    "issue_date": "2026-05-18",
    "recipient": {
      "legal_name": "Hans Müller",
      "alternative_id": { "type": "PASSPORT", "number": "F8624KW3J6", "country_code": "DE" }
    },
    "lines": [
      {
        "description": "Digital subscription",
        "quantity": 1,
        "unit": "month",
        "unit_price": 200,
        "discount_percentage": 0,
        "main_tax": { "type": "IVA", "percentage": 21, "regime_key": "01" }
      }
    ]
  }'

B2C intra-EU — above the OSS threshold

Above 10 000 €/year aggregated cross-border B2C sales, you must apply the destination country's IVA and file via the OSS (One-Stop Shop) regime. From AEAT's perspective the operation is not subject to Spanish IVA — use NO_SUJETA_LOCALIZACION and main_tax.regime_key: "17".

curl -X POST "https://app.beel.es/api/v1/invoices" \
  -H "Authorization: Bearer beel_sk_live_xxx" \
  -H "Content-Type: application/json" \
  -d '{
    "type": "STANDARD",
    "issue_date": "2026-05-18",
    "recipient": {
      "legal_name": "Hans Müller",
      "alternative_id": { "type": "PASSPORT", "number": "F8624KW3J6", "country_code": "DE" }
    },
    "lines": [
      {
        "description": "Digital subscription — OSS",
        "quantity": 1,
        "unit": "month",
        "unit_price": 200,
        "discount_percentage": 0,
        "main_tax": { "type": "IVA", "percentage": 0, "regime_key": "17" },
        "exemption_reason": "NO_SUJETA_LOCALIZACION"
      }
    ]
  }'

BeeL doesn't track the 10 000 € threshold for you. Switching from "below" to "OSS" is a fiscal decision; once you've registered for OSS, set regime_key: "17" on every cross-border B2C line.

Exports of goods (non-EU)

Goods leaving the EU customs territory are exempt under Art. 21 LIVA regardless of who the buyer is. Pair EXENTA_ART_21 with regime_key: "02".

curl -X POST "https://app.beel.es/api/v1/invoices" \
  -H "Authorization: Bearer beel_sk_live_xxx" \
  -H "Content-Type: application/json" \
  -d '{
    "type": "STANDARD",
    "issue_date": "2026-05-18",
    "recipient": {
      "legal_name": "Acme Inc.",
      "alternative_id": { "type": "PASSPORT", "number": "M76543210", "country_code": "US" }
    },
    "lines": [
      {
        "description": "Export of goods",
        "quantity": 1,
        "unit": "unit",
        "unit_price": 200,
        "discount_percentage": 0,
        "main_tax": { "type": "IVA", "percentage": 0, "regime_key": "02" },
        "exemption_reason": "EXENTA_ART_21"
      }
    ]
  }'

Services to non-EU customers

By the general localisation rule, services to non-EU customers are not subject to Spanish IVA. Use NO_SUJETA_LOCALIZACION. The customer can be B2B or B2C — same classification.

curl -X POST "https://app.beel.es/api/v1/invoices" \
  -H "Authorization: Bearer beel_sk_live_xxx" \
  -H "Content-Type: application/json" \
  -d '{
    "type": "STANDARD",
    "issue_date": "2026-05-18",
    "recipient": {
      "legal_name": "Acme Inc.",
      "alternative_id": { "type": "PASSPORT", "number": "M76543210", "country_code": "US" }
    },
    "lines": [
      {
        "description": "Professional services to US client",
        "quantity": 1,
        "unit": "project",
        "unit_price": 200,
        "discount_percentage": 0,
        "main_tax": { "type": "IVA", "percentage": 0, "regime_key": "01" },
        "exemption_reason": "NO_SUJETA_LOCALIZACION"
      }
    ]
  }'

Cheat sheet (international scenarios only)

This page is about cross-border scenarios. ISP (ISP_ART_84_2_*, S2) is a domestic Spanish mechanism for reverse charge on specific operations (construction, gold, etc.) — it does not apply to intra-EU or non-EU buyers. For ISP, see Tax classification > ISP.

Customer	Selling	`exemption_reason`	`main_tax.regime_key`	`alternative_id.type`
EU B2B (VIES)	Goods	`EXENTA_ART_25` (E5)	`01`	`NIF_IVA`
EU B2B (VIES)	Services	`NO_SUJETA_LOCALIZACION` (N2)	`01`	`NIF_IVA`
EU B2C (under OSS)	Anything	omit (S1)	`01`	`PASSPORT` / `COUNTRY_ID` / `OTHER_DOCUMENT`
EU B2C (OSS)	Anything	`NO_SUJETA_LOCALIZACION` (N2)	`17`	`PASSPORT` / `COUNTRY_ID` / `OTHER_DOCUMENT`
Non-EU	Goods	`EXENTA_ART_21` (E2)	`02`	`PASSPORT` / `COUNTRY_ID` / `OTHER_DOCUMENT`
Non-EU	Services	`NO_SUJETA_LOCALIZACION` (N2)	`01`	`PASSPORT` / `COUNTRY_ID` / `OTHER_DOCUMENT`

Common confusion: intra-EU B2B services are NO_SUJETA_LOCALIZACION (N2, Art. 69 LIVA), never ISP/S2 (Art. 84 LIVA). ISP is reserved for domestic Spanish operations — never for cross-border.

Tax classification — full exemption_reason ↔ AEAT mapping
Regime keys — 02, 17, and the rest
NIF Validation API — how BeeL verifies tax IDs against AEAT
createInvoice API reference — full request schema

International customers

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