Spain allows VAT registrations submitted online

As part of the coronavirus simplifications, it is now possible to submit your VAT registration applications online.

Spanish VAT number applications can be submitted online. Following the latest developments on tax simplifications due to Coronavirus, Spain introduced a mechanism to allow businesses to obtain a VAT number via an electronically submitted application.

This option was introduced as a temporary simplification, although it is possible that it will remain in place following the end the quarantine period. Marosa will follow up on any further developments on this respect.

How do you submit a VAT registration application electronically?

The tax authorities created an option in their online portal to request a VAT number. The application must be submitted by a person or business holding a Spanish digital certificate. Unfortunately, this requirement normally prevents foreign businesses from the option to submit their own application. These businesses would normally appoint a local specialist so their application can be submitted on their behalf.

The VAT registration form (Modelo 036) must be completed with the usual content and format requirements. Together with the VAT registration form, supporting documents should be included together with official translations. Foreign businesses would add a Power of Attorney to their fiscal representative. This PoA, as well as all supporting documents, must be notarized and stamped with the Apostille of the Hague.

The Spanish tax authorities published instructions on the codes to be used and steps to be followed to submit these applications via their portal.

More information about the VAT number application in Spain

Requesting a VAT number in Spain for foreign businesses is a cumbersome procedure compared to other European countries.

Most documents must be provided in originals and they should be notarized and apostilled. Getting the stamp of the Apostille of the Hague is a challenging requirement for businesses that are not established in a country that signed the Hague Apostille Convention.

Once all documents are put together, an appointment is booked with the tax authorities to submit them in person by the fiscal representative. Tax authorities normally grant the VAT number during that appointment, which makes the VAT registration quicker than in other countries.

Once the VAT number is granted, another meeting with the tax authorities is required in order to submit a second application, this time to get access to the online mailbox of the foreign business.

These meetings in person may be avoided if the online submission of application forms is accepted as a long-term simplification.

Thankfully, at Marosa we have extensive experience submitting VAT registration applications in Spain. Our team will visit the Spanish tax office on a weekly basis, so we ensure that you receive a VAT number within 3 days from the moment all documents are ready to be submitted. Contact us to get help with your Spanish VAT registration.

More information about VAT registrations

You can find more information about VAT registrations in Europe in the following resources:

Contact your Marosa team to get more information about these resources.

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