Spanish VAT registration

What are the Spanish VAT registration thresholds?

There is no VAT registration threshold for non-resident companies providing taxable supplies in Spain. There is a €35,000 per annum threshold for foreign companies selling goods to Spanish consumers via the internet.

Is a Spanish fiscal representative or agent required?

Since 2004, EU countries are no longer permitted to require foreign companies to appoint a VAT fiscal representative for the purposes of VAT. Spain has been slow to adopt this requirement, and still effectively obliges countries to have a fiscal rep, who shares the client's tax liability. A fiscal representative is also required for non-EU companies.

What information is required to get a Spanish VAT number and registration?

To obtain a Spanish VAT number, an application must be made in Spanish, which requires the following supporting information:

  • VAT certificate to prove the business is registered for VAT elsewhere in the EU, if appropriate.
  • Memorandum and Articles of Association.
  • An extract from the company’s national trade register.
  • Declaration that the company does not have a permanent establishment in Spain
  • Power of Attorney for the company’s fiscal representative, which should be notarised

Where are Spanish VAT registrations submitted?

Companies requiring a Spanish VAT number must submit their application to the local tax office of the company’s fiscal representative.

There will be fines for late registration if taxable supplies have already been provided, and potentially interest charges on any late VAT.

What is the format of a Spanish VAT number?

Once the registration has been approved, a Spanish VAT number will be issued. However, there are a number of types of numbers, which have different restrictions. For example, a trader may not have their new Spanish VAT number automatically registered on the VIES system. This will prevent it from obtaining nil VAT on intra-community supplies.

In Spain there are three Spanish VAT number formats, as follows:

Spanish Number Format

Country CodeES
FormatX12345678 12345678X X1234567X
Characters9 characters Includes 1 or 2 alphabetical characters (first or last or first and last)

What next?

Upon receiving a Spanish VAT number, the business may start to provide taxable supplies. It will also be obliged to commence reporting. See our Spanish VAT ReturnsSpanish VAT compliance and other filings briefings.

Need a fiscal representative in Spain?

Non-EU businesses selling in Spain will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.

Need help with your Spanish VAT compliance?

Researching Spanish VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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