If you sell online and operate in Spain, understanding how VAT works is essential to stay compliant and avoid penalties. Whether you sell through your own online store or via marketplaces like Amazon, eBay, or Cdiscount, VAT obligations in Spain include registration, periodic filings, and proper invoicing. In this article, we answer the 10 most common questions about Spanish VAT for e-commerce sellers, giving you clear and updated information to help you grow your business while staying compliant with tax regulations.

Recent Key VAT Legislation Changes

• The €10,000 distance selling threshold within the EU has been in force since 1 July 2021. National thresholds like €35,000 (for Spain) are no longer valid.

• The OSS (One-Stop Shop) and IOSS systems are fully functional and used for cross-border & imported goods (up to €150 for IOSS). The exemption for imports up to €22 was removed.

• A new EU legislative agreement was made in July 2025 which will remove the €150 cap for IOSS for imported goods. That change will take effect 1 July 2028.

Content (FAQ):

1. What is the standard VAT rate in Spain?
   👉 The standard rate is 21%, with reduced rates of 10% and 4% for certain goods and services.

2. Do I need to register for VAT in Spain if I am a foreign company?
   👉 Yes, if you store goods in Spain or exceed the €10,000 intra-EU distance sales threshold, you must register for Spanish VAT.

3. Which VAT returns do I need to file in Spain?
   👉 The most common is Form 303 (quarterly VAT return). Additionally, Form 349 must be filed for intra-EU transactions.

4. How often do I need to file VAT in Spain?
   👉 Usually quarterly (April, July, October, January). Large companies may have to file monthly.

5. What happens if I miss a VAT deadline in Spain?
   👉 The Spanish Tax Agency (Hacienda) can impose financial penalties, late payment surcharges, and interest.

6. Can I use the OSS scheme for Spain?
   👉 Yes, if you sell to EU consumers without storing goods in Spain. If you have stock there (e.g., Amazon FBA), a local VAT registration is required.

7. What invoices should I issue for Spanish customers?
   👉 Standard VAT invoices with 21%, 10% or 4% VAT. For intra-EU businesses with a valid VAT ID, invoices are issued without VAT (reverse charge).

8. How does VAT apply to sales on Amazon.es or eBay.es?
   👉 Even though the marketplace collects payment from the customer, you remain responsible for declaring and remitting VAT to the Spanish tax authorities.

9. What documents are required to register for Spanish VAT?
   👉 Company incorporation documents, EU VAT ID, details of the legal representative, and sometimes storage contracts or previous invoices.

10. How long does it take to obtain a Spanish VAT number?
    👉 Registration typically takes 2 to 4 weeks, depending on the workload of the Spanish Tax Agency.