When do I need a VAT registration in Spain?
You are not sure yet whether you should register for VAT or not? These are the two reasons why online sellers not located in Spain need to register for VAT in Spain: 1. Storing goods and 2. Reaching the VAT delivery threshold limit.
Storage of goods in Spain
If you want to store your goods in Spain, you are required to pay VAT there. Therefore, you need a VAT registration in Spain.
As soon as you store goods in other EU countries, a VAT registration becomes necessary in these countries.
Storing goods in Spain means you must register for VAT in Spain. This includes storage in Amazon’s fulfilment centres too.
If you store your goods with Amazon Pan-EU in various countries for example, you need to register for VAT in all these countries!
VAT Threshold Limit
The annual delivery threshold limit in Spain is €35,000. Reaching the limit requires a VAT registration in Spain.
Another reason why you might need to register for VAT is reaching the VAT threshold of the member state you are selling to.
Each EU country has its individual threshold limit. Registering for VAT is mandatory when this limit is reached with distance selling from another member state to Spain. The VAT threshold limit in Spain is €35,000.
Example: An online seller registered in Germany sells his goods to Spain. When his annual turnover with sales to Spain reaches the threshold limit of €35,000, he is required to get a Spanish VAT number.
New VAT regulations as from July 1, 2021
The EU decided new regulations concerning delivery thresholds. They will be set to a general delivery threshold for all sales in Europe as from July 1, 2021.
This new general delivery threshold will be set to €10,000 annually on all sales within the EU. As an online seller who exceed the new limit, you must register for VAT in all member states you are selling to.
Storage of goods still requires a VAT registration.
How do I obtain a VAT number in Spain?
To register for a Spanish VAT number, you need to contact the “Administración de la Agencia Estatál de Adminsitración Tributaria (AEAT)”. To communicate with the Spanish authorities, you need a local representative who handles the coorespondence. The local representative has to contact the AEAT accordingly to his location.
Register for VAT and handle all connected VAT tasks in our VAT automation tool.
Which additional documents are required for a VAT registration in Spain?
To your application you also need to add some additional documents. Depending on the country where you are applying the necessary documents may vary and might be translated by a sworn translator into the country’s language.
Additional documents for your VAT registration in Spain:
- VAT certificate from VAT IDs you have already received in other EU countries, if available
- Extract of your company from the national trade register
- Declaration that your company does not have a permanent establishment in Spain
- Articles of Association and memorandum
- Power of Attorney of your local agent or representative in Spain. This should be notarized.
Frequently Asked Questions
How does the format of an Italien VAT registration number look like?
|Name||Numéro de Identificación Fiscal (NIF)|
ES + 7 digits + a letter
What are the different VAT rates in Spain?
The general VAT rate in Spain is 21% and applies for goods and services. There is a reduced VAT rate of 10% for e.g., certain foodstuffs or water supplies. Another VAT rate of 4% taxes for example some pharmaceutical products or books (excluding e-books). A 0% taxation is applied for intra-community transport by air and sea.
When are VAT returns in Spain due?
VAT returns in Spain are to be filed monthly or quarterly. All businesses are required to file annual VAT returns. You file your VAT return in Spain monthly when your turnover exceeds €6,000,000. Below €6,000,000 you file your VAT returns quarterly.
When are the deadlines for VAT returns in Spain?
Spanish VAT returns are due on the 20th of the month following the tax period. For example, February 20 for January or April 20 for the first quarter. The annual VAT filings are due January 30 of the following year.
How long do I have to wait for my VAT number in Spain?
After all the documents are submitted to the authorities and the registration process is completed, it takes about 18 weeks until you receive your VAT number. This long waiting time is related to the COVID-19 pandemic and the additional workload for the tax authorities.