Spain · VAT (IVA)
Spain VAT registration and filingwherever your business is based
Spain has no registration threshold: businesses established there charge IVA from their first sale, and businesses based abroad register before their first taxable sale. Either way, GoodVat registers you with the Spanish tax agency, charges 21%, 10% or 4% at checkout, issues Verifactu-ready invoices and files your Modelo 303 returns.
Free to start. Leave your email and a tax expert will get you set up.
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- Standard rate
- 21%
- Reduced rates
- 10% and 4%
- Registration threshold
- €0
Spain VAT · AEAT
- Registered
NIF-IVA (VAT number)
ESB12345678
- Calculated
Printed book, Spanish consumer
4% super-reduced rate
- Sent
Invoice to a Spanish consumer
Verifactu record, QR code
- Filed
Return, July to September 2026
Modelo 303, due 20 Oct 2026
Next return: October to December 2026, due 1 February 2027, with the annual Modelo 390.
The rules
What Spanish VAT asks of online sellers
Spain has three VAT rates, no small-business exemption and its own invoicing rules. These are the ones that catch sellers out.
- 01
No small-business exemption
Spain hasn’t introduced a small-business VAT exemption, so low turnover doesn’t switch IVA off: a business established in Spain registers when it starts trading and charges IVA from its first sale. Businesses based abroad have no threshold either.
- 02
Recargo de equivalencia for retail sole traders
Sole traders and partnerships that resell goods to consumers without changing them usually fall under the recargo de equivalencia. Their suppliers add a surcharge of 5.2%, 1.4% or 0.5% on top of IVA, and the retailer doesn’t file Modelo 303 for those sales. Companies never use it.
- 03
Stock in Spain means registering
Goods held in a Spanish warehouse, including Amazon FBA, or moved there from another EU country, make your sales there Spanish sales. You need a Spanish VAT number before the first one, and businesses established outside the EU also appoint a Spanish tax representative unless their country has a VAT mutual assistance agreement with the EU.
- 04
Quarterly returns, then an annual summary
Most businesses file Modelo 303 each quarter, between the 1st and 20th of the month after it ends (1 to 30 January for the last quarter), and a Modelo 390 annual summary in January. Companies with turnover over €6 million and businesses in SII or registered for monthly refunds file monthly.
- 05
Verifactu and e-invoicing are two different rules
Verifactu governs the invoicing software of businesses established in Spain: tamper-proof records and a QR code on every invoice, from 1 January 2027 for companies and 1 July 2027 for the self-employed, though the government has announced a move to October 2028. Structured B2B e-invoices follow from 6 October 2027 for turnover over €8 million and 6 October 2028 for everyone else. Businesses with no Spanish establishment are mostly outside both.
- 06
The Canary Islands, Ceuta and Melilla
These sit outside the EU VAT area. The Canary Islands charge IGIC and Ceuta and Melilla charge IPSI instead of IVA, and goods shipped there are exports, so orders to postcodes starting 35, 38, 51 or 52 shouldn’t be charged Spanish IVA.
Your situation
Which of these sounds like you?
| If you… | You need | What GoodVat does |
|---|---|---|
| You’re a Spanish business or autónomo selling online | Modelo 036 when you start, quarterly Modelo 303 returns, Verifactu-ready invoicing and OSS once EU sales pass €10,000 | We register you, issue Verifactu-ready invoices and file your Modelo 303, annual and OSS returns. |
| You’re based abroad with stock in a Spanish warehouse, such as Amazon FBA | A Spanish VAT number before the stock arrives, a tax representative if you’re based outside the EU, then quarterly returns | We register you, arrange your tax representative if you need one, split marketplace and own-store sales and file every return. |
| You ship parcels to Spanish consumers from outside the EU | IOSS for parcels of €150 or less, or a Spanish VAT number if you pay import IVA yourself on larger orders | We register you for IOSS, charge Spanish IVA at checkout on every order and file the monthly return. |
| You’re in another EU country shipping to Spanish consumers | Spanish IVA once your cross-border EU sales pass €10,000 a year, usually through OSS | We track the €10,000 limit, charge 21%, 10% or 4% once you pass it and file your OSS returns. |
| You sell e-books, software or online services to Spanish consumers from abroad | Spanish IVA, declared through the One-Stop Shop with no Spanish registration | We apply 21%, or 4% on e-books, at checkout and file your OSS returns every quarter. |
How it works
How GoodVat handles Spanish VAT
One account covers every step, from the first registration check to the last return. Use the parts you need.
Monitoring
We count your sales by channel and by where they ship from, and tell you when you need a Spanish VAT number, pass €10,000 in EU sales or need the One-Stop Shop.
Registration
Our accountants file your Modelo 036 registration, get your NIF-IVA and ROI listing, arrange your tax representative if you’re based outside the EU, and answer the tax agency’s questions.
Tax calculation
The API returns 21%, 10% or 4% for each product, and the right treatment for business customers and OSS sales.
E-invoicing
Every Spanish sale gets an invoice with the details Spain requires, with records kept to Verifactu’s rules, SII reporting for businesses that file it, and B2B e-invoices in EN 16931 formats.
Filing
We prepare your quarterly Modelo 303 returns and annual Modelo 390 summary, file them with the tax agency, add your OSS returns if you use it, and tell you what to pay and when.
Pricing
Spanish VAT, free to start
The Free plan covers threshold monitoring, the right tax at checkout, invoicing and ready-to-file returns. Paid plans start at $20 a month as your transactions grow, never a percentage of your sales.
A real person replies within one business day · or email hello@goodvat.com
Rather not deal with it yourself? Our accountants can register you with the Spanish tax agency (AEAT), file every return and deregister you when you stop selling there, for $99 a month.Filing prices
Frequently asked questions
Who needs to register for VAT in Spain?
Businesses established in Spain register through Modelo 036 when they start trading, with no turnover threshold. Businesses based abroad need a Spanish VAT number before their first taxable sale there, such as selling from stock in a Spanish warehouse. If you only ship parcels from abroad or sell digital services, the One-Stop Shop or IOSS usually replaces a Spanish registration.
Do foreign businesses need a fiscal representative in Spain?
Businesses established in another EU country don’t. Businesses established outside the EU must appoint a Spanish tax representative to register, unless their country has a VAT mutual assistance agreement with the EU. We arrange the representative and the registration for you.
What is a Spanish VAT number, and do I need to be in the ROI?
Your NIF-IVA is “ES” plus your tax ID, such as ESB12345678 for a company, and you get it when you register through Modelo 036. If you sell to businesses in other EU countries, you also join the register of intra-EU operators (ROI) on the same form, which is what makes your number valid on VIES.
How often do I file VAT returns in Spain?
Modelo 303 returns are quarterly, due between the 1st and 20th of the month after the quarter ends and 1 to 30 January for the last one, with a Modelo 390 annual summary in January. Companies with turnover over €6 million and businesses in SII file monthly.
Does Verifactu apply to my business?
Only if you’re established in Spain and invoice with software, outside SII and the Basque Country and Navarra, which run their own systems. Under current law it applies from 1 January 2027 for companies and 1 July 2027 for the self-employed, although a move to October 2028 has been announced and isn’t law yet. Businesses with only a Spanish VAT number are outside it, and GoodVat keeps invoicing records to Verifactu’s rules either way.
What does Spanish VAT compliance cost with GoodVat?
GoodVat is free to start: the Free plan covers threshold monitoring, tax calculation, invoicing and ready-to-file returns, and paid plans start at $20 a month as your transactions grow. If you’d like our accountants to register you with the Spanish tax agency (AEAT) and file for you, filing is $99 a month, covering every return due.
Hand your sales tax and VAT to GoodVat
Tell us where you sell. We’ll map every registration you need, calculate tax at checkout and file your returns in 140+ countries. The software is a flat monthly plan, and done-for-you filing has a published price per country.