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Spanje BTW – De tarieven en registratie

If your company is not established in Spain and is providing ‘taxable supplies’ of goods or services in Spain, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged.

It is imperative that all businesses with any commercial actions in Spain evaluate their compliance responsibilities and register before beginning any taxable transactions, if applicable.

What you should know

There are numerous circumstances in Spain that can generate the responsibility to register for VAT. Below are some of the most common cases:

  • Goods being imported into Spain from outside the EU;
  • Goods being bought or sold in Spain (excluding domestic reverse charge);
  • Selling goods from Spain that are delivered to customers out with Spain (this applies to business or private customers);
  • Obtaining goods in Spain from another country within the EU (Intra-community acquisitions);
  • Inventory of stock in Spain for sale, circulation or delivery;
  • eCommerce sales of goods to customers, subject to Distance Selling VAT registration thresholds;
  • Arranging events in Spain, if attendees or delegates pay admission.

If you are presently, or planning to conduct any of the above (or similar) transactions in Spain, you should contact amavat® immediately to allow us to help you be VAT compliant.

VAT Rates, the Formats & the Thresholds

VAT Rates VAT No. Format Distance Selling Threshold Intrastat Threshold
21% (Standard)
4/10% (Reduced)
ESX12345678 € 35,000 € 400,000 (Arrivals)
€ 400,000 (Dispatches)

*amavat® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 08.01.2022.

Additional VAT information for Spain

‘VAT Return’ Periods
Monthly or quarterly

‘Annual Returns’

‘EC Sales Lists’ frequency

‘EC Purchase Lists’

Additional reporting requirements
Not required

‘Extended Reverse Charge’
Services provided by a non-established business to a VAT registered customer in Spain are subject to the reverse charge and the customer accounts for the VAT. Please contact amavat® if you would like further information of how the domestic reverse charge applies in Spain.

‘Fiscal Representation’
A business established in a country out with the European Union, must retain a tax representative to register for VAT in Spain.