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When VAT Registration Is Required
Any business carrying out taxable transactions in Spain—such as storing goods, selling locally, or importing—must register for VAT immediately, even before sales begin, to avoid penalties or compliance risks. -
Common Triggers for VAT Registration
Activities like Amazon FBA/TikTok FBT storage, EU cross-border B2C sales over €10,000, intra-EU acquisitions, local sales, and service provision (e.g. events, real estate) all require prior Spanish VAT registration. -
Key Registration Prerequisites
To register, a company must be VAT-registered in its home country and planning to perform taxable activities in Spain. Non-EU firms must also appoint a Spanish tax representative as a legal requirement. -
Understanding Spanish Tax Identifiers
The NIF is your business’s Spanish tax ID. The VAT number (NIF-IVA) is simply your NIF prefixed with “ES”, activated for intra-EU use after registration with the Register of Intra-Community Operators (ROI). -
Step-by-Step Registration Process
Step 1: Apply for a NIF using Form 036 with full documentation.
Step 2: Tick box 582 on Form 036 to register for ROI and activate intra-EU VAT capability (NIF-IVA). -
Documents Required for Registration
You’ll need a completed Form 036, certificate of incorporation, power of attorney, ID for signatories, proof of future Spanish activity, VAT certificate, all legalized (Apostille) and translated into Spanish by a sworn translator. -
Role of Tax Representative
Non-EU businesses must appoint a tax representative, who is jointly liable for any unpaid VAT. EU companies aren’t obligated but often appoint an agent to navigate Spain’s complex language and filing system. -
Costs and Timelines
The full registration process takes 40–60 days. Fees for tax agent services range from €1,000–€1,500. Additional ongoing costs apply for filing periodic returns and staying compliant with Spanish VAT obligations. -
Risks of Non-Registration
Not registering can mean irrecoverable VAT on costs, backdated VAT liabilities, and steep fines—ranging from 50% to 150% of the tax owed—plus late filing penalties and interest of over 4% per annum. -
Penalties for VAT Non-Compliance
Late or incorrect filings trigger fixed or percentage-based fines. For example, missing Modelo 349 declarations incur €20 per mistake, with fines from €300 to €20,000, depending on the scale and severity.
Source: www.eurofiscalis.com
