Spanish VAT registration

There is no VAT registration threshold in Spain — any taxable activity by a non-resident business in Spain requires VAT registration before making any supplies. This applies to both resident and non-resident businesses.

In most cases, non-resident businesses providing services to VAT-registered customers in Spain are not required to register. These transactions fall under the reverse charge mechanism, where the Spanish customer accounts for the VAT.

For EU‑based distance sellers (B2C), under Spain’s distance‑selling rules, there is a €10,000 EU‑wide threshold across all member states (combining goods and digital services). Exceeding this requires VAT registration in Spain.

Businesses supplying digital, telecommunications, or broadcasting services to Spanish consumers can register for VAT in a single EU member state using the One-Stop Shop (OSS) scheme. This allows them to report and remit VAT for all EU countries through one consolidated return.

Foreign businesses typically need VAT registration in Spain in the following scenarios:

• Importing goods into Spain, especially if the local customer isn’t VAT registered or no reverse charge mechanism applies

• Selling goods stored in Spain, such as in warehouses or through call‑off stock arrangements

• Selling goods or services locally in Spain to non‑VAT‑registered customers

• Organising events or exhibitions with admission charges in Spain

• Distance selling to Spanish consumers if turnover exceeds the €10,000 EU‑wide threshold

• Storing or handling stock via platforms like Amazon FBA or third‑party fulfilment in Spain

  
  

  For services to VAT‑registered businesses in Spain, VAT is generally handled under the reverse charge mechanism, so direct VAT registration is usually not required.

Foreign entities must provide the following:

• Proof of business registration (e.g., articles of association, commercial register extract)

• A declaration of no permanent establishment in Spain (if applicable)

• A VAT certificate from the home country (for EU businesses, if applicable)

• A power of attorney for the fiscal representative (mandatory for non‑EU entities) duly notarised and submitted in Spanish

• Details of intended Spanish activities, such as warehousing, intra‑community supplies, imports, or local sales

  
  

Documentation must be submitted — typically via the local tax office of the fiscal representative — and VAT registration should be completed before engaging in any taxable activity to avoid penalties. It commonly takes 1–2 months to obtain a Spanish VAT number.

• Format: Begins with ES, followed by 9 characters — a mix of letters and digits (e.g., ESX1234567X).

• It functions as both a NIF (Tax Identification Number) and VAT number.