Spanish VAT rates and VAT compliance

As a European Union (EU) member state, Spain follows EU rules on value added tax (VAT) compliance. Like other member states, Spain sets its own standard VAT rate, provided it is above the EU minimum threshold of 15%.

The standard VAT rate in Spain is 21%. There are also reduced VAT rates of 10% and 4%. The 4% super-reduced rate applies to essential items such as basic foodstuffs, books, newspapers, and certain medical supplies.

Businesses registered for VAT in Spain must apply the correct VAT rate on their supplies of goods or services and remit the collected tax to the Spanish tax authority, Agencia Estatal de Administración Tributaria, by filing periodic VAT returns.

A limited number of organisations such as certain public bodies, educational institutions, and non-profits may be exempt from VAT. Businesses dealing with these entities should verify the appropriate VAT treatment.

Non-EU residents can reclaim VAT on qualifying purchases made in Spain. The minimum spend threshold per receipt is €90.16 and the claim must be processed through approved electronic systems before the goods leave the EU.

A valid VAT number is required in Spain for any business engaging in taxable activities, whether resident or non-resident. There is no domestic VAT registration threshold — any taxable transaction requires registration.

For cross-border business-to-consumer (B2C) goods and services, the EU-wide €10,000 One-Stop Shop (OSS) threshold applies. Businesses exceeding this must register in the country of destination or opt into the OSS scheme.

For more information on VAT registration in Spain, visit our Spanish VAT registration page.

VAT-registered businesses in Spain must submit periodic VAT returns using Form 303. These returns report VAT collected on sales and VAT incurred on purchases. Returns are filed quarterly or monthly, depending on business turnover and VAT scheme.

An annual VAT summary return (Form 390) must also be filed, except for businesses participating in the Immediate Supply of Information (SII), REDEME, or VAT group schemes. All filings must be completed electronically via the Agencia Tributaria portal.

For more information on VAT registration in Spain, visit our Spanish VAT returns page.

Foreign businesses storing goods in Spain without a permanent establishment may need to register for VAT to report imports and subsequent local sales.

Call-off stock: If goods are held under the sole control of a single Spanish customer on a sale-or-return basis, VAT registration may not be required, provided conditions are met, including ownership transfer within 12 months and known VAT IDs.

Consignment stock: Where goods are stored for multiple customers, the supplier must register for VAT in Spain. Reverse charge may apply depending on the transaction.

For goods imported from outside the EU, VAT registration is generally required due to import obligations.

How businesses can recover Spanish VAT:

• EU businesses: May claim refunds under the 8th Directive by submitting applications via their local tax authority portal by 30 September of the year following the invoice date.
• Non-EU businesses: Must use the 13th Directive, subject to reciprocity agreements. Claims must be submitted by 30 September with supporting documents and a fiscal representative may be required.

Spain uses Intrastat declarations to monitor the movement of goods between Spain and other EU countries. VAT-registered companies must file Intrastat reports for goods crossing Spanish borders within the EU.

Intrastat is required when taxable goods cross borders within the EU:

• Arrivals: Goods received from another EU country

• Dispatches: Goods sent to another EU country

Use the official Intrastat forms, which must include the following:

• Customer’s VAT number
• Value of goods
• Country of origin or destination
• Commodity code (CN code)
• Weight and units of measure

Spanish tax authorities do not require separate approval to perform intra-community transactions, but businesses must be listed in the VAT Information Exchange System (VIES) database and hold a valid Spanish VAT number.

Intrastat reports are generally due by the 12th working day of the month following the reporting period. Filing is monthly for both arrivals and dispatches if thresholds are exceeded.

In addition to Intrastat, Spain requires EC Sales Lists (Model 349) to report intra-EU B2B supplies of goods and certain services. These must be filed monthly or quarterly, depending on transaction volume.

Registered businesses must comply with invoicing, recordkeeping, and tax point rules:

• Invoices must include all required fields, including VAT number, invoice date, and tax breakdown.
• E-invoicing is currently mandatory for business-to-government (B2G) transactions and is expected to expand under future digitalisation reforms.
• Businesses must maintain accurate books and apply the correct tax point rules:
  • Goods: VAT is due when goods are delivered or made available.
  • Services: VAT is generally due when the service is completed or invoiced.
  • Imports: VAT is due at customs clearance.

Refunds must follow credit note procedures and any currency conversions must use the official exchange rate published by the Bank of Spain.

VAT returns and payments are due from the end of the reporting period until the applicable statutory deadline.

Spanish VAT invoicing rules align with the EU VAT Directive. Invoices must be issued as follows: for non‑taxable persons (e.g., consumers), at the time the supply occurs; for taxable persons (e.g., businesses), by the 16th day of the month following the supply.

Invoices — whether electronic or paper — must be retained for at least four years. Special cases may extend retention: five years for transactions involving investment gold and six years for business records (e.g., accounting books, correspondence) under the Commercial Code.

A valid invoice must include at minimum the following elements:

• Date of issue (and transaction date if different)

• Unique, sequential invoice number

• Supplier’s VAT identification number (NIF or equivalent)

• Full names and addresses of supplier and customer

• Description of goods or services, quantity and unit prices, if applicable

• Any discounts given

• Net taxable amount, VAT rate(s), VAT amount by rate, and total gross amount

Simplified invoices may be issued for low-value transactions (typically under €400 inclusive of VAT). These invoices still must meet the retention rules, though they may omit details such as customer information.

In Spain, e-invoicing is mandatory for business-to-government (B2G) transactions. Invoices over €5,000 to public sector bodies must be issued in the FacturaE format via the FACe portal and digitally signed with a qualified electronic signature. For business-to-business (B2B) transactions, e-invoicing is not yet compulsory, but the government’s “Crea y Crece” law will mandate it in phases. Spain’s B2B e-invoicing mandate is expected to take effect around 2027–2028.

Certain taxpayers in Spain are required to use the Immediate Supply of Information (SII) system for near real-time VAT reporting. This applies to businesses with annual turnover above €6,010,121, VAT groups, and companies registered in the REDEME scheme.

Invoices must be reported within four calendar days of issuance or receipt, excluding weekends and national holidays. For February, the deadline is the last working day of the month.

Businesses using SII are exempt from filing Forms 347, 340, and 390. They are required to submit monthly VAT returns.

The following records must be reported through SII:

• Issued invoices ledger

• Supply of collections for invoices recorded in the issued ledger

• Received invoices ledger

• Supply of payments for invoices recorded in the received ledger

• Capital asset ledger

• Specific intra-community transactions ledger

• Collections in cash ledger

Submissions are made via the Spanish Tax Agency’s online portal using XML format or certified software.