Selling On Amazon.es? Make Sure Your Spanish VAT Number is EU VIES Validated!

Many sellers have faced issues with using the Amzaon.es platform due to stringent verification measures undertaken by Amazon. 

This means that sellers without a valid Spanish EU VAT registration may find their Amazon.es selling privileges significantly disrupted.   

What is the reason behind this?

EU VAT numbers vs. local tax numbers – what’s the difference?

Under the European Union’s harmonised VAT rules, each individual Member State is able to issue VAT registration numbers which can be validated on the EU VAT Information Exchange System (VIES). 

VAT registration numbers validated on EU VIES are eligible for intra-EU trading purposes, such as selling to customers or purchasing from businesses based in other EU Member States. 

When you apply for VAT in an EU Member State, they will usually issue a local tax registration number for local administrative purposes, and an EU VAT number that can be validated via VIES.  In many cases, both numbers will be issued simultaneously.

Here are the key differences:

What’s different about Spain?

When you apply for VAT in Spain, the tax authority will only issue a local tax registration number by default. 

The local tax registration number is legally sufficient for domestic trading in Spain – this includes storing inventory in Spain to sell to customers in the country.

However, Amazon requires sellers to provide an EU VAT number that can be verified on VIES for each regional marketplace.  This means that sellers will not be able to use the full functionality on Amazon.es without a Spanish-issued EU VAT number.

How can I obtain an EU VAT number from Spain?  

In order to obtain the EU VAT number (local tax registration number plus an ‘ES’ prefix) that can be validated on VIES, you will need to complete additional registration steps.  This includes providing proof of cross-border business trade. 

If you’ve applied for Spanish VAT via TBA Global, we’ll help you obtain the EU VAT number as part of our standard service contract. 

The EU VAT number registration process is done separately after your local tax number is issued, and will require you to obtain an apostille – we’ll guide you through the process.  

What is an apostille?  

The Spanish Tax Authority has implemented an enhanced screening process for overseas business applicants seeking to apply for an EU VAT number. 

As overseas business documents cannot be immediately verified as genuine, the Spanish Tax Authority will require the applicant to obtain an apostille (if applying via a tax representative), or have their documents legalised (if applying without representation).

An apostille is a legal document which certifies that any documents attached to it (e.g. company certificates, statements) have been verified as genuine by a competent authority in the jurisdiction that issued the documents. 

Apostilles are recognised by all jurisdictions party to the Apostille Convention (Hague Convention Abolishing the Requirement of Legalisation for Foreign Public Documents), which includes Spain.

This is a highly complex process and we highly recommend using an experienced tax representative to ensure success.

What if I try to sell on Amazon.es without an EU VAT number?

Amazon sellers who have uploaded a local number may only be permitted to use Amazon.es in a limited capacity, and for a limited period of time, subject to Amazon’s discretion. 

Additionally, the following restrictions may apply at any point:

• The VAT Calculation Service (VCS) for automatic invoicing will be disabled
• Fulfilled-by-Amazon restrictions – Amazon may refuse to handle inventory and shipping logistics in Spain
• Sellers cannot take advantage of the Pan-EU programme in Spain

Are there any other restrictions?

Yes, there are other legal restrictions if you are conducting your business with only the local tax number.

The EU VAT number is vital for conducting intra-EU transactions.  This includes:

• Inventory movements across EU Member States (if you operate multiple warehouses)
• B2B transactions such as purchasing from other EU Member States – you will not be eligible for zero-rating

Amazon requires EU VAT number validation for all of their European regional marketplaces.  Non-compliant sellers face multiple risks, including platform restrictions and wider disruption to their business. 

We highly recommend using a trusted tax representative to help obtain your Spanish EU VAT number properly.  If you’ve already applied for VAT or transferred an existing VAT number to our services, please contact your Client Relationship Manager for more advice.