VATLive > Blog > Spain > Spain ends annual European Sales Lists

Spain ends annual European Sales Lists

  • Apr 13, 2020 | Richard Asquith

Spain has withdrawn the possibility for annual European Sales Listings. These ESL are a pan-EU requirement to sales of goods or services on a cross-border basis with other EU businesses.

The Spanish ESL, modelo 349, is now scrapped; instead, businesses must complete more frequent modelo 340 ESL filings. The frequency should tie to the VAT return – monthly or quarterly – which in turn vary for small and large (turnover >€6 million per annum) taxpayers.


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. 


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara
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