Invoice
VAL-2026-0003
Date of issue: 11/06/2026
Export of services · Non-EU (Switzerland) Instalment 1 · 1 of 2Issuer
Juan Camilo Calderón
Trade name: Valírica
NIE: Z1665039M
Calle de Leganés 3
28045 Madrid · Spain
Bill to
Marco Laterza
marcolaterza.com
Dorfstrasse 11c
8902 Urdorf · Switzerland
| Description | Qty | Unit price | Amount |
|---|---|---|---|
HTML & SEO Custom Migration Redesign — marcolaterza.com · First 50% (advance)
First of two instalments of the full migration of the website from WordPress to clean, custom HTML under a Zero Authority Loss strategy, as per the attached SEO Migration Workplan. Total project fee €600.00, split 50% on commission and 50% upon completion and launch.
|
1 | €300.00 | €300.00 |
| Project fee (total) | €600.00 |
| Less: instalment 2 (50%) · upon completion & launch | −€300.00 |
| Taxable base (this invoice) | €300.00 |
| VAT (not subject · 0%) | €0.00 |
| IRPF withholding | Not applicable |
| TOTAL DUE | €300.00 |
| Transaction not subject to Spanish VAT · art. 69.One.1 LIVA | |
Payment details
IBAN: ES40 0049 4777 6729 1635 8084
BIC / SWIFT: BSCHESMMXXX
Account holder: Juan Camilo Calderón
Bank: Banco Santander España
Currency: EUR — SHA (shared) transfer fees
Payment 1 (50%): €300.00 — this invoice, due 25/06/2026 (14 days)
Payment 2 (50%): €300.00 — invoiced separately upon completion & launch
Reference: VAL-2026-0003
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RD 1007/2023
Scope: this invoice covers the first 50% instalment of the fee for the marcolaterza.com migration redesign, agreed at €600.00 in total. The remaining 50% (€300.00) is invoiced separately upon completion and launch.
Tax regime: Transaction not subject to Spanish VAT pursuant to art. 69.One.1 of Law 37/1992 on VAT (LIVA), as it is a supply of services to a business or professional customer established outside the European Community — Swiss Confederation. The place of supply is deemed to be where the recipient is established. No VAT is charged.
IRPF withholding: not applicable, as the payer is not resident in Spanish territory (art. 76, RD 439/2007).
Invoice issued in accordance with art. 6 of RD 1619/2012, Spanish Invoicing Regulation. Versión en español (a efectos fiscales): La presente factura corresponde al primer plazo del 50 % de los honorarios por el rediseño y migración de marcolaterza.com, acordados en 600,00 € en total; el 50 % restante (300,00 €) se factura por separado a la entrega y puesta en producción. Operación no sujeta al IVA español conforme al art. 69.Uno.1.º de la Ley 37/1992 del IVA (LIVA), por tratarse de una prestación de servicios cuyo destinatario es un empresario o profesional establecido fuera de la Comunidad — Confederación Suiza. La operación se entiende localizada en sede del destinatario. No se repercute IVA. Retención IRPF: no procede al ser el pagador un no residente en territorio español (art. 76 RD 439/2007). Factura emitida conforme al art. 6 del RD 1619/2012, Reglamento de Facturación.
Tax regime: Transaction not subject to Spanish VAT pursuant to art. 69.One.1 of Law 37/1992 on VAT (LIVA), as it is a supply of services to a business or professional customer established outside the European Community — Swiss Confederation. The place of supply is deemed to be where the recipient is established. No VAT is charged.
IRPF withholding: not applicable, as the payer is not resident in Spanish territory (art. 76, RD 439/2007).
Invoice issued in accordance with art. 6 of RD 1619/2012, Spanish Invoicing Regulation. Versión en español (a efectos fiscales): La presente factura corresponde al primer plazo del 50 % de los honorarios por el rediseño y migración de marcolaterza.com, acordados en 600,00 € en total; el 50 % restante (300,00 €) se factura por separado a la entrega y puesta en producción. Operación no sujeta al IVA español conforme al art. 69.Uno.1.º de la Ley 37/1992 del IVA (LIVA), por tratarse de una prestación de servicios cuyo destinatario es un empresario o profesional establecido fuera de la Comunidad — Confederación Suiza. La operación se entiende localizada en sede del destinatario. No se repercute IVA. Retención IRPF: no procede al ser el pagador un no residente en territorio español (art. 76 RD 439/2007). Factura emitida conforme al art. 6 del RD 1619/2012, Reglamento de Facturación.