Spain VAT registration

Spain VAT Number FZCO Accountants


VAT registration numbers Spain 

Businesses are not consider residents for tax purposes registration VAT numbers Spain. It will need tax registration numbers in Spain. Non residents business require legal personal and organizations (NIF) for VAT registration Spain. VAT Threshold Spain is the threshold of gross sales that you make within Spain. VAT threshold for EU businesses selling into Spain is €35,000. This means when you reach or exceed this amount you are required to VAT registration in Spain. 


Non establish register company VAT are require following supporting information:

  • VAT certificate to prove the business is register for VAT elsewhere in the EU, if appropriate.
  • Memorandum and Articles of Association.
  • An extract from the company’s national trade register.
  • Declaration that the company does not have a permanent establishment in Spain or Spain company number.
  • Power of Attorney for the company’s fiscal representative, which should notarise.

These documents must translate with a notarise translator and legalise for Spain registration VAT number. Both the original and the translation with the competence authorities.

To obtain a Spain tax identification number, the applicant files a census return (036 form) with the Spanish tax authorities. The Spanish tax authorities require the person or persons signing on behalf of a non-resident entity for the purposes of VAT registra­tion. Signing persons to have a non-resident ID number in Spain. Therefore, a new 030 form is require for the Spanish tax authorities in connection with the registration of non-resident entities.

Once all the necessary information is gather. The registration should obtain on the same day that the registration return (036 form) is file.


Submitting VAT return

Spain submitting VAT returns are submit in Spain on a monthly or quarterly basis, depending on the taxable person’s turnover and activities. Filing tax must self-assess and the VAT return forms submit to the local tax office for each quarterly period beginning on the first day of January, April, July and October of every calendar year. Businesses must file their quarterly VAT returns in Spanish form 303. All taxable persons must also complete an annual summary. The annual summary VAT return must be filed by 30 January.


VAT payment

Quarterly VAT returns must submit and pay in the 20th day of the month following the end of the quarter for the first three calendar quarters, and by 30 January of the following year for the last calendar quarter. Spain monthly VAT must be filed, and the tax paid by the 20th day of the month following the month of the assessment.


Deregistering VAT

Deregister for VAT purposes, the taxpayer sub­mits, either physically or online, a census return (036 form) to the Spain Tax Authorities. Deregistering from the census as a professional entrepreneur involves more, as it cancels the tax identification number.