Non-EU businesses that are obligated to register for VAT in Spain must appoint a fiscal representative. A fiscal representative is a local VAT agent who is responsible for ensuring the accurate and timely management of a business’s VAT compliance, including reporting, payments, and reclaims. They are typically held jointly and severally liable for the VAT obligations of the business they represent.
However, a fiscal representative is not required if the non-EU business is established in a country with which Spain has a mutual assistance agreement for the exchange of information on tax matters. This includes countries such as Australia, Canada, Iceland, Japan, New Zealand, Norway, South Korea, and the U.S.
This list is not exhaustive. Many additional countries — particularly those with double taxation agreements or members of OECD’s multilateral tax assistance instruments — also qualify for exemption from fiscal representation in Spain.
Avalara offers a global fiscal representative service as part of its international VAT and GST registration and returns solution. It helps thousands of businesses of all sizes simplify and automate their tax compliance across borders.
