Spain

On this page you’ll find everything you need to know about Spanish VAT registration, Returns, Tax Representation and your legal obligations within Spain.

Looking to sell goods into Spain?

Based in Spain

You need to register for VAT in Spain if:
  • Your sales exceed the Spanish domestic VAT threshold.
You may also need to register for VAT separately in other EU countries if:
  • You sell goods to consumers in other EU countries

In a different EU Country

You need to register for VAT in Spain if:

  • You store your goods in Spain or
  • You sell to Spanish-based consumers (non-business); and
  • Your sales exceed the Spanish distance selling VAT threshold of €35,000.

Outside the EU

You need to register for VAT in Spain if:

  • You sell goods that you store in Spain to customers based in the EU.
  • You may also need to register for VAT separately in other EU countries if:
  • You sell goods to consumers in Spain
Spanish VAT Rates
Rate Type
21% Standard
10% Reduced
4% Reduced
0% Zero
Spanish VAT Registration
It is a requirement in Spain to register for VAT if you are storing goods in Spain or selling to Spanish consumers from outside of the EU. The distance selling threshold for EU sellers is 35,000 Euro’s however Marketplace sellers are required by their marketplace to register in each and every country they are selling goods to.
Spain has the most complex process for registering for VAT and once your application is submitted you can expect your VAT number back in around 5-6 weeks. All documents are required to be sent to VAT Digital in English and as part of our service we will translate them to Spanish. We cannot accept documents already translated to Spanish as they have to be an official ‘Sworn Translation’ for the Tax office.
For Non-EU countries the process can be even more complex as you are required to have your documents stamped with an Apostille and in some cases the Tax office will only accept the document in person within Spain. VAT Digital have streamlined this process so you only require 1 Apostille for all of your documents instead of each and every document as this can be costly. We do not include the Apostille charge as this is paid directly to the Notary or Consulate .
Fiscal Representation
 
Within Spain and some other EU countries, you cannot become registered for VAT in that country without a Fiscal Representative. The representative acts as your Tax Agent within Spain and is also Liable for any unpaid VAT, Duty or Taxes for the company they are representing.
We offer Fiscal representation with a 0% deposit of turnover upfront unlike other accountancy’s. But be aware that not paying your Taxes within Spain can have serious repercussions.
Spanish VAT Returns
Now that you are VAT registered you are required by Spanish Law to file VAT returns. Spanish VAT returns are filed quarterly with an annual VAT return unless you turnover higher than €6m.
On the 3rd day of the month after your quarter end you will be required to download the VAT sales report from your marketplace and send it to our team, we will process the return and advise you of the VAT due if any and where to pay this.

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VAT Registration & Filings

Import/One
Stop Shop

Fiscal
Representation

VAT
Refunds

VAT Registration & Filings

Unlock your sales potential with our bespoke VAT registration and filings services. Our team is ready to identify your VAT obligations allowing your business to expand across the world with a dedicated team beside you.

Leave the complexities to us, our professional team provide a seamlessly fast registration service and help you keep on top of the various filing deadlines so you can keep on top of what matters most.

Import/one stop shop

The two simplification schemes allow for both EU and non-EU businesses to lower the cost of VAT compliance and report multiple transactions using only one registration.

Enrolling in the schemes allows businesses to charge the correct VAT rate of each European country without the need to register for VAT in every member state.

The One Stop Shop and Import One Stop shop have set requirements for businesses to follow to stay compliant, find out more in our service guides.

fiscal representation

When a non-European business trades with the EU, some member states impose the need for a fiscal representative to be appointed for registration, filing, imports or VAT reclaims depending on the various EU rules.

VAT Digital is a recognised and certified European Fiscal Representative allowing for our non-EU clients to trade freely with the EU. This enables a lot of benefits for businesses when registering and importing goods to the European Union.

VAT refunds

Selling internationally can be very profitable but also increase the burden of expenditure for businesses. VAT expenses on goods, services and other operations outside of your home country can be difficult to recover due to the lack of registration or non-compliance.

VAT Digitals specialist team can help identify where VAT can be recovered and process a reclaim to ensure your business is maximizing its profits.

Frequently Asked Questions

VAT is charged on all goods, also known as Value Added Tax, it is a consumer tax based on the goods you sell or buy. Registering for VAT allows you to claim the VAT back and offset it against your purchases.

Non-EU businesses selling goods to Spanish consumers are required to register for VAT in Spain. EU companies will have to register when they exceed the 35,000 EURO distance selling threshold but Marketplaces are now insisting on all sellers to be registered for VAT in the country they are selling to.

For Foreign businesses residing outside of the EU there is a Nil threshold and you are required to register for VAT if you are selling goods to Spain.

As for EU businesses there is a 35,000 EURO distance selling threshold before you have to register for VAT.

The Hague Apostille is an international certification  used to certify the validity of a document between countries to avoid double-certification.

It is a requirement in Spain and can only be done in person at a Spanish Police station or at a Embassy or Consulate in your own resident country.

More than half of the 28 EU member states oblige non-EU business to appoint a Fiscal Representative if they are providing taxable services within their country. Countries such as the UK, Germany and the Czech Republic have now withdrawn the Fiscal requirement.

Since the duty to appoint a Fiscal Representative  can be extremely onerous, many non-EU companies chose to form a company in one EU country which can then be used as a platform to obtain simplified direct registrations in the rest of the European countries.

Once all of your documents have been received completed and processed you can expect your VAT number back from the Spanish Tax office in around 3 weeks. In total the process from completing the Apostille, Translations and documents can take up to 8 weeks

For businesses that turnover under 6 Million Euro’s per year, the VAT returns are done quarterly. For businesses over this they are monthly.

A sworn translation is a certified translation of a document which is endorsed by the signature and seal of a Sworn Translator who is authorized by the Foreign Office to translate official documents. These translations are regarded as having formal status by the authorities.

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