Spanish VAT
Spain introduced value added tax (VAT) in 1986 when it joined the European Union (EU). Spanish VAT legislation incorporates the EU VAT Directives through local laws, regulations, and administrative instructions. The system governs VAT registrations, compliance obligations, invoicing, reporting, and returns. VAT is administered by the Agencia Estatal de Administración Tributaria (AEAT).
Any business making taxable supplies of goods or services in Spain may be required to charge VAT. This obligation begins with a VAT registration in Spain.
For more information, see our guide on Spanish VAT registration, which outlines the documentation, thresholds, and timelines involved.
Other resources
Explore global VAT updates, new e-invoicing mandates, and key U.S. sales tax changes in this annual Avalara report.
Read the report to learn about key industry trends, emerging issues, and challenges faced by cross-border sellers and shippers.
Manage international tax with cross-border solutions for VAT, HS code classification, trade restrictions, and more.
