Sessions, services and VAT
On this page
One-to-one sessions, session packs and custom services are sold by OnBio as the legal seller, like your courses. Because they are services you deliver in person or by video call, they always carry Spanish VAT at 21%, wherever the buyer lives. You don't invoice the buyer anything. Your share reaches you with the self-billed invoice of each month.
Before you start
- Complete your tax details, because your address and your activity decide how your self-billed invoice is taxed.
- Sign the self-billing agreement and the representation before the Spanish Tax Agency in onboarding.
Review the tax of a session
Each sale keeps the tax it was charged with. The order breaks it down next to the OnBio commission and what you keep.
- 1. Open Sales in the side menu.
- 2. Select the sale of the session.
- 3. Review the Taxable base, the tax, the OnBio commission and the Net for you.
What happens next
The buyer receives the OnBio invoice with its VAT. The net of the session goes to your balance and on the 1st of the next month it appears in your self-billed invoice, with the VAT of your service to OnBio and the personal income tax withholding if your activity is professional.
Keep in mind
- A private buyer pays Spanish VAT at 21% even when living in another EU country, outside the EU, in the Canary Islands, in Ceuta or in Melilla.
- A business from another EU country with a VAT number valid in VIES buys without tax, under the reverse charge.
- A business or a self-employed person from the Canary Islands, Ceuta or Melilla who gives their tax ID buys without VAT, because the transaction is not subject and the buyer declares the tax of their territory.
- A business or a self-employed person from the mainland or the Balearic Islands gets a full invoice with VAT. The buyer never applies a personal income tax withholding, because the seller is OnBio.
Frequently asked questions
Can I sell without VAT if I give private lessons or I'm a healthcare professional?
Not on OnBio. Those exemptions depend on who supplies the service to the buyer. On OnBio the session is sold by OnBio, which invoices it with VAT. If your activity has an exemption, ask your accountant how it affects the self-billed invoice of your services to OnBio.
Do I have to declare the VAT of my sessions?
No. OnBio declares the VAT of the sale to the buyer. What goes into your tax returns is the self-billed invoice of each month, your invoice to OnBio for your services. The monthly self-billed invoice explains it.
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