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There are strict rules on the situations where a registration is permitted. Common scenarios which require a Spanish VAT registration include:
- importing goods into Spain
- organising live events, conferences, etc, in Spain
- holding goods in a warehouse in Spain as stock for resale
- supply and install’ services over 12 months
- selling goods from Spain to other EU countries
- distance selling to private individuals in Spain, e.g. internet retailing.
Registering for Spanish VAT generally takes one to two weeks, although this can vary.
| Type of VAT | VAT Rate | Applicable Goods |
|---|---|---|
| General VAT | 21% | Appliances, cars, cinema tickets, smartphones, etc. |
| Reduced VAT | 10% | Cultural activities, transport and electricity |
| Super-Reduced VAT | 4% | Necessities like essential foodstuffs and subsidized housing |
| VAT free | 0% | Masks and hand sanitizer, financial products and healthcare products |
- Articles of association, certificate of incorporation,
- Power of attorney (PoA) in case of companies established outside of Germany,
- Certificate of registration
- Signature specimen and
- The excerpt from the commercial register.
Description of business activity may also be required depending on the competent tax authority.
There are certain requirements regarding the content of an invoice, which includes:
- a sequential number based on one or more series which uniquely identifies the document
- the time of the supply (tax point)
- the date of issue of the document (where different to the time of supply)
- Supplier name, address and VAT registration number
- the customer name and address
- a description sufficient to identify the goods or services supplied
- for each description, the quantity of the goods or the extent of the services, the rate of VAT, and the amount payable excluding VAT
- the gross total amount payable, excluding VAT
- the rate of any cash discount offered
- the total amount of VAT chargeable
- the unit price
In case a VAT invoice includes zero-rated or exempt supplies, those items clearly have to show that there’s no VAT payable and a separate total for their values have to be indicated as well. It is also possible to issue simplified VAT invoices if the value of goods is less than £250 and the customer also agrees to have a simplified invoice for the items.