VAT Guide for Businesses with Customers in Spain

• This is a guide for businesses with customers in Spain regarding Value Added Tax (VAT).
• The standard VAT rate in Spain is 21%, with some exceptions for certain services. There are also reduced and zero rates for specific goods and services. Ceuta, Melilla, and the Canary Islands have their own VAT rates.
• There is no registration threshold for VAT in Spain, except for intra-EU distance selling of goods and B2C telecommunications, broadcasting & electronic services (TBE) which is EUR 10,000 per calendar year.
• The Fiscal Identification Number (NIF) for individuals and companies registered for VAT consists of 9 digits.
• The NIF structure varies for residents and non-residents in Spain, as well as for different types of organizations.
• There are also rules for VAT on electronically supplied services and marketplace operators, invoice requirements, e-invoicing and digital reporting, VAT payments and returns, and penalties for late filings or misdeclarations.

Source Fonoa

See also

• VAT Country guides on Spain
• VAT Country guides of the European Union Countries

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