VAT in Spain

Spanish VAT Rates

Spanish VAT registration

What are the VAT registration thresholds?

Unlike some other countries, Spain does not have a VAT registration threshold. It’s a straightforward deal – if you’re selling goods or services and it’s taxable, you’ve got to sign up for VAT.

Whether you’re a local shop owner or running your business from abroad, as long as you’re dealing in taxable goods or services in Spain, getting registered for VAT is vital. Simple as that!

How do I get a VAT number in Spain?

To get a Spanish VAT number, an application must be made in Spanish. They’ll want some supporting information – for example, one for the documents needed is a VAT certificate to prove the business is VAT-registered elsewhere in the EU (if applicable).

Once your application is approved, you will receive a “Número de Identificación Fiscal” (NIF) – that’s Spain’s way of saying VAT number. Previously, it was known as the “Código de Identificación Fiscal”. 

A Spanish VAT number consists of the country code (ES) followed by 9 characters, e.g. ESX12345678.

VAT returns

VAT returns in Spain are essential for businesses.

Here’s what you need to know:

Reporting period

In general, VAT returns are filed quarterly in Spain. But if your business’ revenue exceeded over €6,010,121.04 last year, or you apply for the Monthly Refund Scheme, you can file your VAT returns monthly.

Just remember, all outgoing invoices (including exempt and zero-rated supplies) count toward this revenue calculation.

Due dates

Spanish VAT returns are due on the 20th of the month after the reporting period. If it’s December or Q4, you get a bit more time until January 30th.

Just keep in mind, if the due date lands on a weekend or a holiday, that deadline is pushed to the next working day.

Current Status on all EPR Categories in Spain (Subject to Regulatory Updates)

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