Spanish VAT Registration

Spanish VAT Registration

VAT Rates Spain

VAT rates Spain:

  • General or high VAT rate in Spain = 21%
  • Low VAT rate in Spain = 10% and 4%

E-commerce figures Spain

  • Spanish population = 46.94 million
  • 2020: 59% of the population in Spain buy online

Top 5 Ecommerce Retailers Spain:

  • Amazon.es = €3.64 billion
  • Elcorteingles.es = €1.47 billion
  • Pccomponentes.com = €697 million
  • Carrefour.es = €604 million
  • Alcampo.es = €447 million

When do you need a Spanish VAT number?

You need a Spanish VAT number if:

  • you buy goods in Spain and then you sell them in Spain to private individuals or companies established outside Spain
  • you buy goods in Spain (so you pay Spanish VAT) and then you sell these goods (1) within EU countries or (2) you export them outside the EU
  • you import goods into Spain from countries outside the EU and then you sell these goods in Spain and other EU countries
  • you sell goods online to private individuals in Spain and reach the distance selling threshold of €35,000
  • you transfer your own goods to Spain, this is a fictitious intra-Community delivery
  • you sell goods online through Amazon. When you sell goods in other EU countries through the Pan-European* FBA** program, you must register directly for VAT in those EU countries

*Are you planning to start selling Pan-European through Amazon? Then you have to take into account that you are in 6 EU countries (Germany, France, Italy, Spain, Poland and the Czech Republic).

**FBA stands for Fulfillment by Amazon. Amazon’s repositories are called “fulfillment centers.”

Threshold amounts in Spain (valid until July 1, 2021)

Threshold amount VAT registration Spain for distance sales: € 35,000

Intrastat threshold amounts in Spain:

  • Arrival € 400,000
  • Dispatches € 400,000

Threshold amounts invalid from the 1st of July 2021, what’s next? (One Stop Shop VAT number request Spain)

The thresholds for intra-EU distance sales per EU country will expire on 1 July 2021. Instead there will be 1 joint threshold of 10,000 euros (valid for all intra-EU distance sales of goods together with the sale of digital services to consumers in the EU). If your total amount of foreign sales in EU countries remains below 10,000 euros annually, you can continue to charge Dutch VAT as a Dutch webshop as long as the transport of the shipment starts in the Netherlands and that you have a branch in an EU country. As soon as you exceed the threshold of 10,000 euros, you will charge the VAT rate of the EU country where your customer is located. You can arrange your foreign VAT return in 2 ways:

  1. You file a local VAT return per EU country in which you have sold.
  2. You register your company for the ‘Union scheme’ within the new one-stop-shop system of the Tax Authorities.

Requesting a Spanish VAT number for Amazon FBA

To sell successfully on Amazon, it’s best to stock up locally. This means that the customer receives the product the next day. To use Fulfillment by Amazon (FBA) you will need a Spanish VAT number. If you do not do this, your Amazon account will be blocked immediately.

What do I get when I apply for a Spanish VAT number?

When applying for a Spanish VAT number, you will receive the following documentation from us:

  1. The Spanish VAT number. For example: X10101010, 10101010X or x1010101X (9 characters of which 1 or 2 letters, first or last or first and last)
  2. Número de Identidad de Extranjero (NIE number): similar to the Dutch BSN number.

How can you apply for a Spanish VAT number?

Do you want us to register a Spanish VAT number for you? Our local Staxxers are happy to help and at your service.

Get your Spanish VAT number