Spain VAT Guide for Nonresident SaaS and E-commerce

A practical guide for US SaaS and e-commerce companies selling into Spain. Rates, registration thresholds, filing deadlines and e-invoicing status, pulled from the same data that powers our free tools.

Do I need to register for VAT in Spain?

If you sell B2C digital services or e-commerce goods to consumers in Spain from outside the EU, the answer is almost always yes. The EU dropped the distance-selling threshold for nonresident sellers to zero with the 2021 OSS reform: registration is required from the first sale.

• B2C digital services (SaaS, downloads, streaming): register under the EU OSS Non-Union scheme. One registration covers sales to all 27 member states.
• B2C goods (e-commerce): use IOSS (Import One-Stop Shop) for consignments under EUR 150, or register locally for above-threshold imports and stock held in Spain.
• B2B services to a VAT-registered buyer: reverse charge under Article 196 of the EU VAT Directive. The buyer self-accounts; you invoice with no VAT but must capture and verify their VAT number.
• EU-established sellers: use the OSS Union scheme through your home member state. EUR 10,000 distance-selling threshold across all of the EU.

How to register

For B2C digital services, the simplest path is the EU OSS Non-Union scheme. You pick one EU member state as your point of registration (most US sellers pick Ireland for English-language ROS access). One registration covers all 27 EU member states, including Spain.

• Where: via your chosen member state of identification's OSS portal (Irish Revenue ROS, German BZStOnline, French impots.gouv.fr, etc.). For local registration in Spain: Agencia Estatal de Administración Tributaria (AEAT).
• What you'll need: US tax ID (EIN), proof of US tax residency, list of EU member states you sell into, bank account details for refunds.
• Typical timeline: 2 to 6 weeks for OSS Non-Union approval. Local Spain VAT registration runs longer (4 to 12 weeks) and is only needed if you hold stock or have a fixed establishment there.
• Cost: the registration itself is free. Most sellers use a fiscal representative for non-OSS local registrations.

Filing and deadlines

If you register through OSS Non-Union, you file one quarterly return covering all EU member states. Local Spain returns follow Spain's domestic rules, summarised below.

• OSS Non-Union return: quarterly, due by the end of the month after each quarter (30 April, 31 July, 31 October, 31 January).
• Local Spain filing frequency: Monthly (turnover >EUR 6,010,121, VAT groups, or monthly refund census REDEME) or Quarterly (default for all others).
• Return due: Monthly: 20th of following month (Q4 / December: 30 January); Quarterly: 20th of month following quarter (Q4: 30 January).
• Payment due: Monthly: 30th of following month; Quarterly: same as return.

Annual Informative Summary (Modelo 390) due 30 January of following year. SII (Suministro Inmediato de Información) real-time invoice reporting mandatory within 4 days for monthly filers / REDEME taxpayers. EC Sales List (Modelo 349) monthly or quarterly. Intrastat threshold EUR 400K (arrivals and dispatches).

E-invoicing status in Spain

SII near real-time VAT ledger reporting has been in force since 2017 for large taxpayers; Crea y Crece B2B e-invoicing law passed 2022 but delayed pending EU derogation.

Common mistakes US SaaS makes in Spain

• Treating B2B and B2C the same. If your buyer has a valid VAT number, the reverse charge applies and you must invoice with no VAT. If they don't, you owe destination-country VAT in Spain.
• Trusting customer-supplied VAT numbers without checking VIES. If VIES doesn't return a valid result, you cannot apply the reverse charge. The buyer becomes a B2C customer for tax purposes and you owe VAT.
• Confusing Stripe Tax with a VAT registration. Stripe (or Paddle, or Anrok) collects VAT on your behalf. You still have to register, file returns and remit. The merchant of record stays you unless you explicitly use a reseller model.
• Missing the two-piece evidence rule. EU rules require two non-contradictory pieces of customer location evidence (billing address, IP, payment country, etc.) for every B2C digital services sale into Spain. Auditors ask for this.
• Filing OSS but ignoring local quirks. Spain may still require local reporting (Intrastat, EC Sales List, e-invoicing) on top of the OSS return for activities outside OSS scope, like local stock or B2B supplies of goods.

Frequently asked questions

Selling into the EU? See also: Sweden · United Kingdom · Switzerland · Norway.