- VAT REGISTRATION & RETURN
VAT Registration In Spain
VAT Services by Country
VAT rules in Spain are based on the EU Directives which apply throughout all 27 Member States. However, Member States still set their own VAT rates – in Spain, the standard rate is 21%. Reduced rates of 10% and 4% also apply for specific goods/services.
A valid VAT registration is essential for storing inventory in Spain, regardless of your business location.
Regular VAT returns must be filed as per the frequency required by the Spanish Tax Authority – this is usually quarterly.
If your business is based in the EU, you can also use One-Stop-Shop (OSS).
Spanish VAT Rates & Exemptions
The standard VAT rate in Spain is 21% and applies to most goods and services. It’s locally referred to as Impuesto al Valor Agregado (IVA), and the amount due is always included in the final retail price.
Rate | Type | Which goods or services |
21% | Standard | Most taxable goods and services, including any that do not qualify for a reduced rate. |
10% | Reduced | Some food; water supply; certain medical products; certain medical equipment for disabled persons; domestic passenger transport; intra and international transport by road, rail, and inland waterways; certain social housing; renovation and repair of certain private residences; agricultural supplies; hotel accommodation; restaurants and catering services; certain social services; waste collection; some soft drinks; bars, coffee shops, nightclubs, and alcoholic beverages sold therein; takeaway food; flowers and plants for food production; supply of certain new buildings; construction work on certain new buildings; participation in sports events (amateur events only); waste and wastewater treatment; some cultural services. |
4% | Reduced | Some food; certain medical products; certain medical equipment for disabled persons; certain books (excluding e-books); certain newspapers and periodicals; certain social housing; certain social services; construction work on certain new buildings; certain home care services. |
0% | Zero | Taxation on some coins, gold bars, and gold ingots; intra and international air and sea transportwithin the community. |
Additionally, some transactions are zero-rated and are therefore exempt from VAT. In the case that VAT is charged, the VAT paid can be reclaimed from the tax authority.
This table is for guidance only. You should also refer to the appropriate tax authority for specific advice.
Registration
If your business trades taxable goods/services in Spain, or is intending to store inventory in a Spanish-based warehouse, you’re required to register for VAT.
Fiscal representation rules apply in Spain. If your business is based outside the EU, you’ll need to appoint a fiscal representative before applying for VAT.
TBA Global can act as your fiscal representative.
VAT Filing Returns & Deadlines
*The information is based on our services; details may slightly differ from local authorities.
PAN EU Countries
Country | VAT Filling Frequency | VAT Filling Deadline |
 | Monthly/Quarterly | 19th or 24th of the month following the return period |
 | Monthly/Quarterly/Annually | 10th of the month following the return period |
 | Quarterly | 20th of the month following the return period |
 | Quarterly | End of second month following the return period |
 | Monthly | 25th of the month following the return period |
 | Monthly | 25th of the month following the return period |
Ecommerce Selling
As an ecommerce business relying on distance sales, it can sometimes be difficult to determine your tax obligations. TBA Global can help you to ensure that you stay compliant, particularly when trading across multiple EU markets.
If you are based in the EU and are using OSS, we can also adjust your filings accordingly.
VAT Registration Process
Eligibility
Verify that you need to apply for VAT.
Fiscal Representation
Check whether you need to appoint a fiscal representative.
Submission
Submit your application, along with any supporting evidence.
Result
Receive and verify your VAT number.
Start Selling
Start business in your intended market!
Relevant Articles
Frequently Asked Questions
On average, it will take around 1-3 months for the Spanish Tax Authority to process and approve any applications. Most applications will not take more than 3 months.
If you have not received your VAT number by this point, please get in touch with us and we will be able to investigate the matter for you.
The standard rate is 21%, with reduced rates of 10% and 4% applying for specific goods/transactions. Certain categories of goods/transactions are also eligible for zero-rating, which means that VAT would not apply to the transaction.
Spanish VAT returns must always be submitted on a quarterly basis (calendar period). There are therefore four standard VAT returns to be submitted (Q1/Q2/Q3/Q4). In addition, an annual filing is also required after the end of each calendar year.
Payments should be made at the same time as filing.
You will only require fiscal representation if your business is based outside the EU.
If you are using a fiscal representative, they will also be managing payments to the Spanish Tax Authority on your behalf. Any liabilities must first be paid to your representative, who will then transfer the funds to the tax authority.
As fiscal representation incurs joint liability, it is important to ensure that you are up to date with payments. Extended periods of non-payment may result in your fiscal representative terminating your VAT registration due to joint liability.
When applying for Spanish VAT, only the local tax number is issued by default. Please also refer to our general FAQ – 6. What is an EU VAT/GST number?
Amazon does not accept the local number for Amazon.es, as the EU VAT/GST number is required for cross-border trading.
After the application for the local tax number has been made, an additional application must be made to activate the EU VAT/GST number. The application process differs depending on whether you are a sole trader or a corporation.
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