VAT Registration Spain

If you store FBA inventory in Spain (you can sell on Amazon.es without Spanish VAT), you are legally required to register for Spanish VAT.

This article explains the VAT registration process in Spain for EU-based and non-EU businesses, the role of a fiscal representative, and what you need to stay compliant and keep selling without disruption.

VAT Registration Process in Spain

EU-Based Companies

Companies established in another EU country can register for Spanish VAT without a fiscal representative.

You’ll need to:

• Get Spanish NIE (Número de Identificación de Extranjero is Spain's tax and identification number for foreigners) for the company director
• Submit a VAT registration form (Modelo 036) to the Agencia Tributaria (Spanish Tax Authority) in order to solicit NIF (tax identification number) for the company
• You will need to provide a recent business registry extract with a sworn translation into Spanish

After successful registration, you’ll receive a Spanish VAT number (NIF-IVA) starting with “ES”. Make sure to ask to be included in VIES.

Non-EU Companies

For businesses outside the EU (e.g., USA, UK), a fiscal representative is mandatory for VAT registration in Spain.

Fiscal Representative: Required

The fiscal rep acts as your local tax agent and is jointly liable for your VAT obligations. Spanish tax authorities enforce this legal requirement.

What Happens After Registration

Once registered:

• You must charge 21% standard Spanish VAT (or 10% / 4% for some products)
• File monthly or quarterly VAT returns
• Submit annual VAT summary (Modelo 390) and EC Sales Lists (Modelo 349) if applicable

Amazon requires your VAT number to continue listing products on Amazon.es if you’re using local fulfillment centers (and if you want to benefit from lower Amazon shipping rates).

Spain Specific Considerations

• Getting NIE for the director is a long and tedious process. The application has to be filed in person at a Spanish embassy or consulate near the director’s home. It often takes 2 months to get an appointment. Issuance takes another 2-3 weeks.
• Likewise, submitting the NIF application will likely require yet another trip to the embassy. Even though Europes’ eIDAS regulation theoretically makes it possible to file electronically if the director is an EU citizen with a European digital identity, Spanish authorities seem unable to pair the director’s NIE with the director’s EU digital identity. This issue prevents the director from being able to authenticate online and submit the form.

Let Minefield Navigator Handle Your Spanish VAT

Minefield Navigator provides full-service Spanish VAT registration and filing for Amazon sellers — including fiscal representative services for non-EU companies.

We:

• Handle communication with Spanish tax offices
• Register your business for VAT
• Prepare and file all VAT returns