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Frequency of Spanish VAT returns

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Frequency of Spanish VAT returns

As a general rule, VAT returns are filed quarterly in Spain. The quarterly periods follow the calendar quarters, from January to March, April to June, etc.

Where the Spanish revenue of a business exceeds the 6,010,121.04€ threshold during the previous calendar year, or where the business applies for the Monthly Refund Scheme, monthly VAT returns are due. To calculate this revenue, all outgoing invoices are taken into account, including exempt and zero rated supplies. All incoming invoices should be disregarded.

Annual VAT returns are not possible for small enterprises. We are referring to Annual VAT returns, which are different from the Annual Summary VAT returns .

Spanish VAT returns – Frequency of filing
Monthly Annual revenue above 6M€ or registration in the Monthly Refund Scheme
Quarterly Standard reporting period
Monthly Not applicable