Spain VAT profile
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Spain VAT Profile
| Standard VAT Rate | 21% |
| Reduced VAT Rate | 4%, 10% |
| EU VAT Number | ESX9999999X |
| VAT Registration | VAT registration is mandatory when your turnover exceeds or is likely to exceed the VAT registration thresholds. |
| VAT Registration Thresholds | EU wide distance selling threshold - EUR 10,000 (Total annual intra community distance sales) SME Thresholds (Resident & EU Businesses) - There is no registration threshold Non resident - There is no registration threshold IC Acquisitions - EUR 10,000 |
| Fiscal representative required for non EU companies | A fiscal representative is required for Non EU companies |
| VAT Compliance | Businesses registered for VAT are required to comply with local rules, regulation and requirements for collecting, reporting and remitting VAT. |
| Periodic VAT Returns | Periodic VAT Return must be filed by each taxpayer that is registered for VAT to report and account for VAT on sales and purchases made. Filing Frequency -Monthly: For businesses who are registered in the monthly return registry, Large Companies (turnover of the previous year greater than 6,010,121 euros) and those who apply the special regime of the group of entities. - Quarterly: For businesses who are not registered in the monthly return registry, Companies with turnover of the previous year lower than 6,010,121 euros) and those who do not apply the special regime of the group of entities. Filing and Payment Deadline - Monthly filing: 30th of the month following the reporting period (January return needs to be filed by last day of February) - Quarterly filing: 20th of the month following the reporting period Extension for Q4 until 30th of the month following the reporting period |
| Annual VAT Returns | A Recapitulative Annual VAT return that summarises all transactions included in periodic VAT returns is required only for companies that do not file SII. Filing Deadline: 30th January of the following year. |
| Intrastat | INTRASTAT is a statistical data collection system used to record the movement of goods between European Union member countries. Declaration must be filed once the annual threshold is exceeded. Thresholds: Arrivals: EUR 400,000 Dispatches: EUR 400,000 Filing Frequency Monthly Filing Deadline 12th day of the month following the reporting period |
| EC Sales List | In Spain EC Sales List is combined with EC Purchase List. ESPL summarises the value (per customer/supplier) of intra-community supplies and acquisitions between EU Member States . An ESPL is required to be filed once a business performs intra-community supplies/acquisitions. Filing Frequency - Monthly: If the value of intra-community supplies exceeds EUR 50,000. - Quarterly: If the value of intra-community supplies have not exceeded EUR 50,000 in the current quarter or in any of the four previous quarters. Filing Deadline - 20th day of the month following the reference period. |
| EC Purchase List | In Spain EC Sales List is combined with EC Purchase List and covers all intra- community sales and acquisitions performed by Spanish VAT registered tax payers. Filing Frequency - Monthly: If the value of intra-community supplies exceeds EUR 50,000. - Quarterly: If the value of intra-community supplies have not exceeded EUR 50,000 in the current quarter or in any of the four previous quarters. Filing Deadline - 20th day of the month following the reference period. |
| Other VAT Declarations | Communication of Data (VAT 347) is a declaration requiring details of certain transactions to be reported by businesses established in Spain Filing Frequency - Annually Filing Deadline 28th February following the reporting period SII Details of invoices issues and received are required to be reported by companies filing monthly VAT returns Filing Frequency - Daily Filing Deadline 4 working days from the date invoice is issued / input invoice is booked into ERP system |
Latest VAT News Spain
Latest tax technology news and blog posts
February 17, 2026
The Spanish tax authority (AEAT) has established a new extraordinary deadline, allowing taxpayers to resign from the Immediate Supply of Information (SII) system and the Monthly VAT […]
February 6, 2026
Spain has confirmed it will maintain its existing Intrastat thresholds for 2026, keeping the reporting requirements stable for businesses engaged in intra-EU trade. Key Thresholds for 2026 The exemption thresholds […]
December 4, 2025
On 2nd December 2025, the Spanish Ministry of Finance announced a one-year delay in the mandatory rollout of the new Verifactu digital invoicing and verification regulations. While […]