Expanding abroad allows retailers to access new markets and significantly increase sales. With a population of almost 50 million, Spain is a lucrative market with strong purchasing power. If you exceed the delivery threshold with sales to Spain or store goods there temporarily, you must register for VAT. Here’s what you need to know about the VAT ID Number in Spain.
Antonia Klatt
Last Updated on 10 September 2024
Spanish VAT ID Number: Format and Details
Format of the Spanish VAT Number:
The Spanish VAT number, known as “Número de Identificación Fiscal” (NIF), is essential for European trade. Previously called “Código de Identificación Fiscal,” the NIF consists of eleven characters: the country code “ES,” followed by a letter, seven digits, and another letter, formatted as ESX1234567X for foreign companies. Domestic companies replace the first letter after the country code with a digit (ES12345678X).
Format of the Spanish VAT Number:
- Name: Número de Identificación Fiscal
- Country Code: ES
- Format: ES + 9 digits (first and last can be letters)
- Example: ESX1234567X
When to register for VAT in Spain
A VAT registration is required when the annual turnover threshold for distance selling is reached. As of July 2021, the country-specific VAT threshold was abolished and replaced with a new EU-wide threshold of EUR 10,000. Companies exceeding this threshold with sales to other EU countries must register for VAT in all those countries. Alternatively, the One-Stop-Shop (OSS) allows filing all distant sales in one EU country.
You can find more information in the chapters below. Individual information can be obtained during a consultation call with our VAT specialists. We explain when your business has to register and how to handle and automate VAT duties with our hellotax software in order to stay VAT-compliant across the EU. Contact us today!
Note: As of July 1, 2021, the new EU-wide delivery threshold of EUR 10,000 was introduced and has replaced the previous threshold of EUR 35,000. If companies with sales to other EU countries reach the annual turnover threshold of EUR 10,000, they will be liable for VAT in all countries they are selling to. The natural alternative to registering in all countries is the One-Stop-Shop (OSS), that allows to file all distant sales in the EU in one single country (your EU registration country or another one of your choice).
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VAT rates in Spain
- The standard VAT rate is 21%
- The reduced VAT rates are 10% and 4%
For more information on VAT rates in the EU member states, please read this article.
Storage in Spain
Storing goods in Spain also necessitates VAT registration. Shipments to Spain as a non-Spanish trader are considered intra-community and are not subject to tax, but must be proven with pro-forma invoices. A Spanish VAT number is required for intermediate storage.
A prerequisite for intermediate storage in Spain is a Spanish VAT number.
How to get a VAT number in Spain
In the event that you reach or exceed the delivery threshold in a timely manner or temporarily store your goods in Spain, you must apply for a Spanish VAT ID. To ensure that the number is available to you in time and that you do not have to interrupt your trade with customers in Spain, you should deal with the topic in good time and prepare yourself for the application. To apply for a Spanish VAT ID, you must register with your local branch of the Administración de la Agencia Estatal de Administración Tributaria (AEAT). In order to apply for a VAT ID in Spain, you need a local representative who will handle the communication with the Spanish tax office for you. Depending on the location of your representative, it will be decided which branch of the AEAT will be responsible for you.
If you want to automate your VAT in Spain and if you want us to take care of your VAT registrations, returns, correspondence with the authorities, and much more, book a free consultation with us!
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What documents are required?
In order to be able to register the VAT ID, various documents are necessary. It is best to gather them early to avoid delays in the application process.
Documents required to apply for your Spanish VAT ID:
- VAT certificate from VAT IDs you have already received in other EU countries, if available
- A declaration that your company does not have a permanent establishment in Spain
- Power of Attorney of your local agent or representative in Spain. This should be notarized.
- Articles of Association and memorandum
- Extract of your company from the national trade register
If you want to get more information on the duration of the registration process, please read this article.
How often and when do I have to file VAT returns in Spain?
When and how often companies in Spain have to file VAT returns depends on the amount of annual sales. In practice, however, the local tax office will inform you separately.
- Every month: If you have generated more than EUR 6,000,000 in sales in the past year.
- Every quarter: If you have generated less than EUR 6,000,000 in sales in the past year.
- Annual: All VAT-registered companies must also file annual VAT returns.
If you do not have figures from the previous year, e.g. because you have a new company, you must estimate your sales. In any case, the tax office will determine when and how often you have to submit your VAT returns.
You must file your VAT returns by the 20th of the month following your accounting period. Annual VAT returns must be filed by January 30 of the following year.
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Our VAT experts are happy to help you. Book a free consultation today!
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Find VAT number in Spain
The European Commission offers a specially developed tool called VIES, which can be used to check the VAT numbers of companies. This is especially useful if you are working with a new company and want to make sure that it is legally registered and reputable. Because an incorrect VAT number of other companies can also lead to audits and problems with your company.To check the number, simply visit the European Commission website and enter the VAT number there in the VIES VAT number validation. If the number is present and correct, it will be displayed by the tool. However, if the number is displayed as not present or incorrect, this can have several reasons:
- The VAT number was not activated for transactions within the EU.
- The registration of the VAT number is not yet completed.
- The VAT number does not exist.
If you search for your own number and encounter an error message, you can check with your local tax office to see what the problem is. Sometimes it simply hasn’t been activated yet, for example.
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Summary
If your sales to Spain exceed the delivery threshold of 10,000 EUR or if you store your goods in Spain, you need a Spanish VAT ID. You can get this with the help of a local representative who will apply for it for you. Take care of the representative and the application in time, so that you receive your Spanish VAT number in time.
FAQs
How do I get a VAT ID Number in Spain?
To apply for a Spanish VAT number, you first need a local representative who will communicate with the Spanish tax office on your behalf. This representative must then apply to the local branch responsible for him at the AEAT for you.
When do I need to register for VAT ID Number in Spain?
You need a VAT ID in Spain if your turnover with sales to Spanish citizens exceeds the annual delivery threshold of 10,000 EUR or if you temporarily store goods in Spain. Since you need a VAT ID as soon as you reach the delivery threshold or start storage, you should plan ahead and apply for the VAT ID early.
What does a VAT ID Number in Spain look like?
The VAT number in Spain consists of the country code (ES) followed by 9 characters, e.g. ESX1234567X.
