- Knowledge Base - VAT in Europe
- EU VAT Rates, the Formats & the Thresholds
- Amazon Fulfilment in Europe (FBA)
If your company is not established in Spain and is providing ‘taxable supplies’ of goods or services in Spain, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged.
It is imperative that all businesses with any commercial actions in Spain evaluate their compliance responsibilities and register before beginning any taxable transactions, if applicable.
There are numerous circumstances in Spain that can generate the responsibility to register for VAT. Below are some of the most common cases:
If you are presently, or planning to conduct any of the above (or similar) transactions in Spain, you should contact amavat® immediately to allow us to help you be VAT compliant.
|VAT No. Format
|Distance Selling Threshold
|€ 400,000 (Arrivals)
€ 400,000 (Dispatches)
*amavat® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 08.01.2022.
‘VAT Return’ Periods
Monthly or quarterly
‘EC Sales Lists’
‘EC Purchase Lists’
Services provided by a non-established business to a VAT registered customer in Spain are subject to the reverse charge and the customer accounts for the VAT. Please contact amavat® if you would like further information of how the domestic reverse charge applies in Spain.
A business established in a country out with the European Union, must retain a tax representative to register for VAT in Spain.