Spanish VAT registration
What are the Spanish VAT registration thresholds?
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
|Format||X12345678 12345678X X1234567X|
|Characters||9 characters Includes 1 or 2 alphabetical characters (first or last or first and last)|
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 Returns, Spanish VAT compliance and other filings briefings.
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.
Latest Spanish news
March 03, 2019
The Spanish tax authorities are warning UK companies of the obligation to appoint a local fiscal representative for compliance and reclaims in the event of a no-transition deal Brexit on 29 March 2019...
January 25, 2019
The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies. The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states...
January 09, 2019
The EU VAT Directive has been updated from 1 January 2019 to introduce a voluntary generalised reverse charge measure on domestic transactions in member states.
- Spanish VAT reverse charge
- Spanish VAT registration
- Spanish VAT returns
- Spanish VAT rates and VAT compliance
- Spanish VAT invoice requirements
- Spain consignment call-off stock VAT
- Spanish VAT recovery
- Spanish intrastat
- Spanish EC Sales Lists (ESL)
- Suministro Inmediato de Información (SII)
- EU VAT on digital services
- Czech Republic
- United Kingdom