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Spanish distance sales. VAT on e-commerce

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Spanish VAT basics

You can find information about the general EU VAT regime on distance sales in our article about VAT on e-commerce.

These are some of the rules applicable in Spain regarding this regime:

  • The distance sales threshold is 35,000 €. Where the total amounts of sales to Spanish customers in any 12 month period exceeds this threshold, a registration is required.
  • Foreign companies may opt to register in Spain before the threshold is exceeded.  Spanish companies may opt to register abroad if the destination threshold is not exceeded, this option is mandatory for 2 years once the application is sent.
  • When a foreign e-commerce business registers in Spain, a compliant VAT invoice must be issued for each Spanish client, it is however allowed to issue a ‘simplified invoice’. 
  • Intrastat returns are due when the intrastat threshold is exceeded.
  • VAT returns must report the sales as domestic sales only. Distance sales are not reported as intra-Community acquisitions followed by local sales.
  • If goods are returned by the client, an intra-Community supply is not reported in Spain.
  • An ECSPL return (form 349) is never due on distance sales.