The rules for payment of IVA /VAT are as follows: - If you are a private client moving within the EU you pay IVA 21% on all moving services. - If the invoice goes in the name of a non-Spanish company with a valid European VAT number then you don't pay IVA. You can check whether your company has a valid EU VAT number here. - If your move is an export outside of the EU, or an import into the EU, then you don't pay IVA over the moving services. You don't pay IVA over moves to or from the UK.