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