VAT registration in Spain for your online store
VAT registration in Spain, returns filed in Spain and reconciliation with your accounts in Spain. Fiscal representative, EORI and EPR when needed.
In short
To sell from stock in Spain you need a VAT number in Spain and you must file your returns there. The service includes registration and tax compliance in Spain: periodic returns, EC sales lists, Intrastat and whatever its authority requires.
Standard VAT rate in Spain: 21% (reduced: 10% and 4%). If your company is from outside Spain and you sell here from stock, you need a Spanish VAT number and, from 2027, to invoice with a Verifactu-compliant system. Everything in your language, from Spain.
When you need a VAT number in Spain
If you are in any of these situations, you need to register before the first sale:
- You hold goods in Spain: your own warehouse, a logistics provider or Amazon FBA, and sell from there to customers in that country.
- You buy in Spain and resell within the country, without the goods leaving.
- You import from outside the EU with customs clearance in Spain in your own name.
- You prefer not to use OSS for distance sales and to file in each country (unusual, but possible).
- You sell to businesses in that country with local delivery from your stock there.
VAT in Spain at a glance
| 🇪🇸 Spain | |
|---|---|
| Standard VAT rate | 21 % |
| Reduced rates | 10% and 4% |
| Where you register | With the Spanish Tax Agency (AEAT), using Form 036: a tax ID for the foreign company, VAT registration and, where applicable, entry in the Register of Intra-EU Operators (ROI). |
| What number you get | Spanish tax ID with the letter N and VAT number (ES) listed in VIES |
| What you file | Form 303 quarterly (monthly above the threshold or under the monthly refund scheme) and annual summary Form 390. |
| Transactions with other countries | Form 349 for intra-EU transactions and Intrastat above the thresholds. |
| Fiscal representative | Mandatory for most non-EU businesses; included in the service. |
| Packaging and EPR | Producers Register for packaging, electrical equipment and batteries, a collective scheme and the tax on plastic packaging (Form 592). Included: see details. |
Data as of September 2026. Rates and deadlines are confirmed for your case before anything is filed.
What's included
VAT registration in Spain
With the Spanish Tax Agency (AEAT), using Form 036: a tax ID for the foreign company, VAT registration and, where applicable, entry in the Register of Intra-EU Operators (ROI). File preparation, submission and follow-up until you have the number.
Returns on time
Form 303 quarterly (monthly above the threshold or under the monthly refund scheme) and annual summary Form 390. Filed on time, with the amount notified before each payment.
Transfers from Spain
Goods leaving Spain are declared here (Form 349 and ROI) and there as an intra-EU acquisition. Both sides, reconciled.
Fiscal representative and EORI
Mandatory for most non-EU businesses; included in the service. If you import, also the EORI and Intrastat.
Packaging and EPR
Producers Register for packaging, electrical equipment and batteries, a collective scheme and the tax on plastic packaging (Form 592). See EPR in Spain.
Tax demands and regularisations
If letters arrive from the authority in Spain, they are handled in its language. If you have been selling for a while without registering, the late returns are filed.
How we start
You write to us or book a call
What you sell, how your stock gets in Spain and which channels you sell through there.
Registration
VAT registration in Spain and, where applicable, fiscal representative, EORI and EPR registrations.
Compliance
Every return on time, reconciled with your accounts in Spain, and a heads-up on whatever is needed.
Other countries with VAT registration
How VAT registration in another country works · OSS and IOSS
Frequently asked questions
My company is from outside the EU: can I register for Spanish VAT without setting up a company?
Yes. A tax ID is obtained for the foreign entity and it is registered for VAT with a fiscal representative in Spain, included in the service. There is no need to incorporate a Spanish company.
What about sales to other EU countries from my stock in Spain?
They go through OSS, which for a business not established in the EU is requested in a member state of identification; Spain can be that state if your stock is here. Everything goes in the same return.
Do I have packaging obligations in Spain?
Yes: producer registration, a collective scheme and, for non-recycled plastic, the Form 592 tax. Foreign companies need an authorised representative, included in the service.
Can I declare sales from my stock in Spain through OSS?
Not if the customer is in that same country: it is a domestic sale and is declared there with the local VAT number.
I've been selling in Spain for a while without a VAT number. What do I do?
Regularise it as soon as possible: the registration, the late returns and the replies to tax demands are filed. The longer you wait, the higher the surcharges; and marketplaces end up pulling your stock.
Do you also keep the accounts in Spain?
Yes. Your store's accounting and taxes in Spain and the tax compliance in Spain go through the same point of contact, so what is declared in both countries reconciles.
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.