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.