VAT Registration Spain

Spain is a vibrant and growing Amazon market in Southern Europe. If you sell on Amazon.es or use FBA to store inventory in Spain, 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:

• Apply through the Agencia Tributaria (Spanish Tax Authority)
• Submit a VAT registration form (Modelo 036)
• Provide your company’s incorporation certificate
• Translate all documents into Spanish (certified translation recommended)

After successful registration, you’ll receive a Spanish VAT number (NIF-IVA) starting with “ES”.

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, especially if you’re using local fulfillment centers.

Spain-Specific Compliance Considerations

• Spain requires VAT invoices in Spanish and often requests digital invoice submission.
• If you’re impacted by Extended Producer Responsibility (EPR) laws (e.g., for electronics or packaging), you must register under Spain’s environmental regulations.
• Correct bookkeeping and reporting are strictly enforced — minor errors can cause delays or penalties.

Let Minefield Navigator Handle Your Spanish VAT

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

We:

• Handle communication with Spanish tax offices
• Register your business for VAT
• Prepare and file monthly, quarterly, and annual returns