VAT Compliance - Spain

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VAT rates

The following VAT rates are currently used in Spain:

21%

Standard rate

4%, 10%

Reduced rates

Intra-Community supply and export

Update: 2025-03-05

Services

The services we provide in this country

VAT registration

VAT settlement

VAT consulting

Intrastat

VAT rates verification

VAT service

Who is required to register as a VAT payer?

Obtaining an EU VAT certificate and VAT registration applies to businesses that:

Import goods to Spain

Sell or purchase goods in Spain

Sell goods online directly to Spanish consumers

Store goods in Spain with the purpose of further resale

Organise live events in Spain, such as shows, conferences, etc.

VAT declarations

Deadlines and regulations

Foreign entities whose annual sales value for the last year has not exceeded EUR 6,000,000, are required to file VAT declarations on a quarterly basis.

However, if the value exceeds this amount, declarations should be filed on a monthly basis. In both cases, an annual declaration is obligatory. The deadline for VAT declarations and payment to the tax office is the 20th day of the month following the closing of the reporting period. Annual declarations are to be submitted by the 31st of January the following year.

In accordance with Spanish regulations, in order to register VAT, a company must complete a relevant form in Spanish and file it along with the following documents:

confirmation of VAT registration in the country of origin,
the company’s articles of partnership or articles of association,
copy from the national commercial register,
declaration that the company does not have a registered office in Spain,
power of attorney in notarial writing for a fiscal representative.

Penalties

Consequences of late or erroneous declaration

Penalties for infringements of VAT regulations fall between 20% and 200% of the outstanding VAT amount. Moreover, delay in payment may result in interest charges (most commonly amounting to 5% per month). Foreign entities conducting business activities in Spain must also abide by local regulations concerning, among others, invoicing and archiving of bill and registers for 10 years.

There’s an obligation of having a digital certificate, which is renewed every 2 years. The certificate not only is an obligation, but also it is necessary, if a taxpayer wants to communicate with the Spanish Tax Authorities.

Area of operation

We provide VAT compliance services on a global scale

Talk to us for details or check out our other offers.

Ian Knapton

Sales Director

Contact

Do you sell your products online?

Are you planning a foreign market expansion of your business?
Are you starting selling on Amazon or eBay?
Did your company exceed sales thresholds in cross-border selling and you are obliged to register for VAT in the recipient countries?

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