Explicador

Explicador modelo de fatura 2026 — Grátis, EU VAT-ready

Many tutoring services are VAT-exempt across the EU when delivered by an individual teacher to a learner — but the rules vary by country and by the type of subject taught. The template will automatically apply the issuer-country rate, but consult your tax advisor on local exemptions; you can override the line VAT rate to 0 % when applicable and add a note explaining the legal basis.

Motor IVA inteligente

Cross-border B2C supply within the EU. As you are not registered for OSS, your home-country VAT (20% in AT) applies. Once your annual EU-wide distance sales exceed €10 000, OSS registration becomes mandatory.

  • If your annual cross-border B2C sales in the EU exceed €10 000, you must register for OSS and switch to destination-country VAT.
  • The customer is marked as a business but has no VAT number. Treated as B2C unless a valid VAT number is provided.
intra eu b2c origin

A sua empresa

Os dados são guardados localmente — só os introduzes uma vez.

Cliente

País e estado de IVA do cliente alimentam a lógica IVA inteligente.

Dados da fatura

Número, datas, idioma e moeda.

Linhas

Tantas linhas quanto precisares, descontos e taxas IVA por linha.

#1

Ajustes

Desconto global, despesas de envio e valor já pago opcionais aplicados a toda a fatura.

Desconto na fatura inteira
Envio / manuseamento

Notas e termos

Modelo e cor

Escolhe o estilo certo. A cor de destaque aparece nos cabeçalhos e totais.

Total a pagar€ 336,00

Perguntas frequentes

Respostas curtas às perguntas mais comuns antes de usar esta página como referência.

Are tutoring services VAT-exempt?
In many EU countries, private tutoring delivered by an individual teacher in school subjects is VAT-exempt under Article 132(1)(j) of the VAT Directive. Implementation varies — Germany requires the teacher to provide tuition personally, France distinguishes by subject. Check your national rule, and use the line-VAT override on this template to apply 0 % when justified.

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