VAT in Spain Made Simple
Spain VAT News
Spain’s SII Real-Time Reporting System: New Requirements for Foreign Businesses
Spain’s Suministro Inmediato de Información (SII) system requires businesses with a turnover above €6 million to report VAT invoices in real-time. Foreign VAT-registered businesses may be subject to these requirements.
Spanish Tax Agency Updates Guidelines for Non-Resident VAT Registrations
The Spanish Tax Agency (AEAT) has updated its guidelines for non-resident businesses seeking VAT registration in Spain, with new requirements for digital service providers and marketplace sellers.
Spain VAT Reference
Spain VAT rates 2026
| Standard rate | 21.0% |
| Reduced rates | 10.0% |
| Super-reduced rate | 4.0% |
| Canary Islands (IGIC) (regional) | 7% / 3% / 0% |
Rates pulled from the European Commission's Taxes in Europe Database (TEDB). Last verified 03 May 2026.
Which goods qualify for reduced VAT in Spain?
| Category | Rate | Legal basis |
|---|---|---|
| Essential food items | 4.0% | Annex III §1 |
| Books (print) | 4.0% | Annex III §6 of Directive 2006/112/EC |
| E-books | 4.0% | Annex III §6 (electronic publications, post-2018) |
| Newspapers | 10.0% | Annex III §6 |
| Prescription medicines | 4.0% | Annex III §3 |
| Passenger transport | 10.0% | Annex III §5 |
| Hotel accommodation | 10.0% | Annex III §12 |
| Restaurant meals | 10.0% | Annex III §12a |
| Non-alcoholic drinks | 10.0% | Annex III §1 |
| Cinema admission | 10.0% | Annex III §7 |
When must I register for VAT in Spain?
VAT filing in Spain
- Default frequency Quarterly by default. Monthly required for taxpayers > €6M turnover, VAT groups, or REDEME registrants.
- Monthly deadline 30th day of the month following the period (large taxpayers > €6M turnover, REDEME)
- Quarterly deadline 20th day of the month following the quarter
- EC Sales List Monthly via Modelo 349 (when intra-EU supplies > €50K/quarter); otherwise quarterly
- Annual return Required — 30 January following the calendar year (Modelo 390)
Spain digital reporting roadmap
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SII — Suministro Inmediato de Información in force since 2017-07-01Large taxpayers (> €6M turnover, VAT groups, REDEME) must transmit invoice data within 4 days to AEAT.
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B2G mandatory e-invoicing (FACe) in force since 2015-01-15All public-sector invoices > €5,000 must be sent via the FACe platform.
OSS in Spain
Do I need one?
Reference data compiled by VAT Support — informational only, not tax advice. Always confirm with the Agencia Tributaria (AEAT) before relying on these details.
Is VAT registration required in Spain?
Whether you need VAT (IVA) registration in Spain depends on your business location, the nature of your goods or services, and whether you sell to Spanish consumers or businesses.
🕐 Looking for advice tailored to your situation? Schedule a free 15-minute consultation with one of our specialists today.
My B2C business is based outside the EU
For businesses based outside the EU, VAT obligations in Spain depend on where your inventory is held and whether your customers are Spanish consumers or VAT-registered businesses.
Get Registered for IOSS, Fast
Ready to start selling to Spain customers? Begin your IOSS registration today, and we can secure your IOSS number in as little as three working days.
Selling goods on a marketplace
Since 2021, platforms like Amazon.es and eBay collect and remit VAT on qualifying B2C sales in Spain. Marketplaces handle VAT when:
Important: Storing goods in Spain still triggers a VAT registration requirement there, even if the marketplace collects VAT. Orders above threshold limits require your own VAT registration in Spain or a DAP shipment.
Don’t let VAT get in the way of marketplace growth
Expand your marketplace presence in Spain while staying fully VAT compliant. We simplify compliance so you can focus on selling.
Selling Digital Services and Digital Goods to Spain
In Spain, digital services — eBooks, streaming, online courses, and software — are subject to Spanish IVA. Non-EU sellers can register in Spain or use the OSS scheme to cover all EU digital service sales.
To sell digital services to Spain customers, you can choose one of two registration routes depending on how your service is delivered.
Expert advice recommended: Determining whether your offering qualifies as “electronically supplied” is complex and has major VAT implications. We recommend consulting an expert if you sell digital services.
My B2C business is based in the EU
Assuming you are not established in Spain, EU-based sellers can trade up to EUR 10,000 per year to other EU markets before VAT registration is required.
Stock in Spain
Holding inventory in Spain creates a VAT obligation. You must either register there or use the One Stop Shop (OSS) scheme in your home country.
Stock elsewhere in EU
Each EU country where you store goods or have customers may trigger a separate VAT requirement. Either register locally or consolidate via OSS.
Stock outside the EU
For goods delivered from outside the EU, choose among: VAT registration in Spain, IOSS registration, or Delivered at Place (DAP). For services, you must register for OSS with your home tax authority when selling to EU consumers.
Feeling Confused? Take the EU VAT Quiz
There are many variables. In under a minute, discover whether you need IOSS, OSS, Non-Union OSS, or a standard VAT registration.
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VAT on Sales to Spanish Businesses
When selling B2B in Spain, your VAT-registered Spanish customer handles IVA via reverse charge. Registration is still required if you hold stock in Spain or use a Spanish fulfilment centre.
🌎 Based outside the EU, selling B2B
If your Spain customer is VAT-registered, you generally invoice with the “reverse charge mechanism,” and they declare VAT locally.
🇪🇺 Based in the EU, selling B2B
In many cases, intra-EU B2B supplies are zero-rated when both parties are VAT-registered. You still must follow Spain invoicing and reporting requirements.