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)|
Latest Spanish news
December 12, 2018
On 12 December, the European Commission published details of a new rule which would make large online marketplaces responsible for calculating, collecting and remitting VAT on certain B2C cross-border transactions below €150. Where goods are imported by an EU or non-EU merchant, and then sold via a marketplace in another EU country..
December 11, 2018
The Canary Island government has proposed that it reduces its VAT rate from 7% to 6.5% from 1 January 2019.
November 24, 2018
Spain is to extend its live Immediate Information Supply (SII) regime to the Canary Islands from 1 January 2019...
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