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VAT Registration Guide

VAT Registration in Spain

Everything you need to know about Spain VAT — registration, filing requirements, and compliance for foreign businesses in 2026.

21%
Standard VAT Rate
3–6 weeks
Registration Time
Optional
Fiscal Rep (non-EU)
EUR
Currency

Spain VAT Overview

Spain administers VAT through the Agencia Tributaria (AEAT). The standard rate is 21%, with reduced rates of 10%, 4%.

For non-EU companies the registration threshold is zero — register from your first taxable transaction. EU companies benefit from the €10,000 pan-EU OSS threshold for B2C cross-border sales.

Who Needs to Register?

Non-EU companies
Must register from the first taxable supply in Spain. No threshold. Fiscal representative is not legally required but recommended.
EU companies — B2C distance sales
Can use EU One Stop Shop (OSS) up to €10,000 total EU B2C sales. After that, register locally or use OSS.
Amazon FBA sellers
If goods are stored in Spain warehouses, local VAT registration is required immediately — no threshold.
SaaS & digital service providers
Selling B2C to Spain customers requires accounting for local VAT via OSS or direct registration.

Fiscal Representation in Spain

Not legally required for EU companies. Recommended for non-EU companies.

Filing Requirements

Filing Frequency
→Monthly
→Quarterly (Modelo 303)
→Annual summary (Modelo 390)
Intrastat Thresholds
Arrivals€400,000
Dispatches€400,000
VAT Number Format
ES + letter/9 digits/letter (e.g. ESA12345678)

Key Rules in Spain

•Modelo 303 quarterly VAT return
•Modelo 390 annual VAT summary
•SII (Suministro Inmediato de Información) for large taxpayers
•Immediate electronic invoicing obligation expanding
•No fiscal rep required for EU companies

Penalties for Non-Compliance

Late Filing
5–20% surcharge depending on delay
Late Payment
5–20% + interest

FAQ — Spain VAT

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