TEDB Official Sourced · 2026 Reference

Spain VAT: Dietary Supplements & Vitamins

Complete statutory VAT classification, cross-border B2B reverse charge conditions, and EU OSS reporting guidance for supplies in Spain.

10%
Reduced Rate
Annex III §1 (Directive 2006/112/EC)
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Statutory Classification & Directives

Under official European Commission regulations and national legislation in Spain, supplies of Dietary Supplements & Vitamins are subject to the 10% reduced rate.

Statutory Note: Food supplements and vitamins qualify for reduced VAT in several Member States (FR, IT, ES, NL, PL), but attract standard VAT in DE, UK, and others. Sports nutrition and wellness products generally incur standard VAT.
Cross-Border B2B Supplies (Art. 196)
When selling to a VAT-registered business customer in Spain from another EU member state, the reverse-charge mechanism applies. The invoice is issued with 0% VAT, citing "Reverse charge: Art. 196 of Council Directive 2006/112/EC".
B2C Distance Sales & One Stop Shop (OSS)
Sales to private consumers in Spain require charging Spain VAT (10%) once your pan-EU cross-border sales exceed €10,000. These obligations can be consolidated into a single quarterly OSS return without local registration.
Physical Inventory & Amazon Pan-EU FBA
Holding stock within a fulfillment warehouse located in Spain creates an immediate domestic VAT registration obligation regardless of sales volume. OSS cannot be used to report domestic supplies from local inventory.
Spain · TEDB 2026 STATUTORY ENGINE

Spain Live Statutory VAT Verification: Dietary Supplements & Vitamins

Official European Commission TEDB calculation and legal classification for Spain.

Reduced rate Spain (ES) Dietary supplements & vitamins
10% Reduced rate
VAT Amount Calculator
€
Net Amount
€100.00
VAT (10%)
€10.00
Gross Total
€110.00
Statutory Citation: Annex III §1 (Directive 2006/112/EC)
Food supplements and vitamins qualify for reduced VAT in several Member States (FR, IT, ES, NL, PL), but attract standard VAT in DE, UK, and others. Sports nutrition and wellness products generally incur standard VAT.
All rates active in this country (4)
Classification Applied Categories & Conditions Rate
Standard rate General standard rate application 21%
Reduced rate Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare or social security work · The 10% rate only applies to not accessory supply of good. The supply of services is exempted 10%
Standard rate VAT - Canary Islands - 7%
Super-reduced rate Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive) · - 4%
Source: European Commission TEDB Verify on TEDB ↗
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Frequently Asked Questions

The statutory VAT rate on Dietary Supplements & Vitamins in Spain is 10% (Reduced), synchronized with the European Commission Directorate-General for Taxation and Customs Union (TEDB) database.
Yes. Under Council Directive 2006/112/EC Art. 196, cross-border B2B supplies of services between EU taxable persons trigger the mandatory reverse charge. The customer self-accounts for VAT in Spain, and the supplier issues a zero-rated invoice referencing Art. 196 / Art. 226(11a).
EU-established sellers can utilize the pan-EU €10,000 threshold (Council Directive 2006/112/EC Art. 59c). Once total cross-border B2C sales across all EU member states exceed €10,000 in a calendar year, destination-country VAT applies, which can be reported via the One Stop Shop (Union OSS) quarterly return.
Non-EU businesses holding stock locally (e.g. in Amazon Pan-EU FBA warehouses located in Spain) must maintain a direct domestic VAT registration. For goods imported under €150 directly to consumers, the Import One Stop Shop (IOSS) can be utilized instead.

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Other Rates in Spain

Dietary Supplements & Vitamins in Other EU Markets

LATESTBC’s PST Expansion Reaches Fabric and Pattern Sellers October 1 — Days … → OSS returns are filed quarterly — one return for all 27 EU states. Overseas sellers: VAT is due from your first EU sale — no threshold. IOSS covers imported goods up to €150 in value. 27 EU member states, one OSS registration.