VAT registration and filings in the country where your stock is
VAT number, periodic returns, EC sales lists, Intrastat and fiscal representative in 53 countries, reconciled with your accounts in Spain.
In short
To sell locally from another country you need a VAT number in that country and you must file your returns there. The service includes registration and tax compliance in the 27 EU member states, the UK, Norway and Switzerland, and in 23 more countries outside Europe.
Sales from that country to its customers do not go through OSS: they are declared there. Goods leaving Spain are declared on Form 349 and require ROI registration. All with a single point of contact, so Spain and the other country reconcile.
Why sell locally from another country?
- Faster deliveries and cheaper shipping to customers in that country.
- Higher conversion: customers buy more when shipping is domestic and fast.
- Local returns, cheaper and simpler.
- Marketplaces that reward local stock, such as Amazon with Pan-European FBA.
Europe, country by country
Standard rate, whether non-EU businesses need a fiscal representative, and the guide for each country:
Outside Europe: United States, Canada, Australia, Singapore, Japan, Mexico and more. Digital products: more than 80 countries.
What's included
VAT registration
Registration for VAT purposes in the country of your choice, with the documentation its authority requires, apostilled or legalised where needed.
Periodic returns
That country's VAT returns, on its calendar and in its format, plus the annual return where one exists.
Intra-EU transactions
Goods movements declared on both sides: Form 349 in Spain and the EC sales list and Intrastat there.
Fiscal representative and EORI
Fiscal representative where mandatory and EORI for importing. More detail.
Tax demands and regularisations
Letters from the authority, audits, late and corrective filings, data changes and deregistrations.
Reconciliation with Spain
What leaves Spain matches what arrives there, and your accounts reflect it.
OSS or local VAT: which applies
| Transaction | How it is declared | Where |
|---|---|---|
| Sale from Spain to a consumer in another EU country (above €10,000 a year) | OSS, with the customer's country VAT | In Spain, Form 369 |
| Sale from your stock in another country to a customer in that same country | Domestic sale in that country | In that country, with its VAT number |
| Transfer of your goods from Spain to another country | Deemed intra-EU supply (exempt) and intra-EU acquisition | Form 349 in Spain and returns at destination |
| Sale to a business in another EU country | Intra-EU supply with reverse charge | Form 349 and, if shipped from another country, its EC sales list |
| Sale from stock in the UK, Norway or Switzerland | Local VAT of that country; no OSS | In that country, with its VAT number |
How we start
You tell us which countries
Where you have or will have stock and what you sell there.
ROI registration in Spain
If you don't yet have an intra-EU VAT number, we start here.
VAT registration in each country
Before moving the goods, not after. With fiscal representative and EORI if needed.
Month-by-month compliance
Each country's returns, filed on time, and a heads-up on whatever is needed.
Selling from outside the EU (United States, UK, Latin America…): besides the VAT registration you usually need an EORI to import and, in many countries, a fiscal representative. Use the flag at the top right to switch this page between English and Spanish.
Frequently asked questions
Do I need to register for VAT in another country if I sell from stock there?
Yes. Moving your goods to another member state is, for VAT purposes, a deemed intra-EU supply in Spain and an intra-EU acquisition in the destination country. To declare it, and to sell from there, you need a VAT number in that country. The registration is handled as part of the service.
In how many countries is registration available?
In 53: the 27 EU member states, the UK, Norway and Switzerland, and outside Europe the United States, Canada, Australia, New Zealand, Singapore, Japan, Mexico, Chile, South Africa, the Gulf and several more. Each country has its own page explaining what is filed.
What does tax compliance in that country include?
Everything that country requires once you are registered: periodic VAT returns, the EC sales list, Intrastat above the thresholds, the annual return where one exists, tax demands from its authority and corrective or late filings if needed. Everything is filed on time and reconciled with your accounts in Spain.
Can I declare sales from my stock in another country through OSS?
Not if the customer is in that same country. A sale from your stock in Germany to a customer in Germany is a German domestic sale: it is declared in Germany, with the German VAT number. OSS only covers distance sales that cross a border.
Do I have to set up a company in that country?
No. Your Spanish company, or your self-employed registration, is registered for VAT in that country without setting up a company there. In some countries, if your business is from outside the EU, a fiscal representative is required, which is included in the service.
How long does registration take?
It depends on the country and the authority: from a few weeks to several months. That is why it pays to start before moving the goods, not after.
What do I have to declare in Spain when moving goods to another country?
Your company must be registered in the Register of Intra-EU Operators (ROI) and declare the transfers on Form 349. If the volume exceeds the thresholds, also on Intrastat.
Is it the same as Amazon Pan-European FBA?
The tax logic is the same: wherever the stock is, there is VAT to declare. With Pan-European FBA, Amazon spreads your product across several countries and you need a VAT number and returns in each one. Registration and compliance in all of them are included.
I've been selling from another country for a while without registering. Can it be fixed?
Yes. The registration, the returns for the late periods and the replies to tax demands are filed. The sooner it is regularised, the lower the surcharges.
Tell us about your store
Book a 15-minute call or write to us. We'll tell you what you need: VAT registration in whichever country, OSS and IOSS, EPR, US sales tax or your store's accounting. No obligation.