VAT Registration in Spain

If you want to register for VAT in Spain in 2026, this article explains the key steps. You may access our online services and directly collaborate with our Spanish agents with experience in various company formation procedures & formalities.

How is VAT known in Spain?

IVA.

Where do I register for VAT in Spain?

At “Agencia Tributaria”.

Is there a minimum threshold to register for VAT in Spain?

No.

We have prepared an infographic with details on VAT in Spain:

What documents are required to register for VAT in Spain?

• Company documents,
• NIF – the tax identification number for foreign companies,
• Proof of business address in Spain,
• Form 036 for both companies and sole traders/autonomos (form 037 has been abolished).

How do I register a foreign company for VAT in Spain?

• appoint a fiscal representative first if your company is from a non-EU country,
• present company documents,
• complete the standard form,
• submit all documents to the local tax office.

NOTE: Our Spanish agents can manage the preparation and submission of documents. A specific digital certificate is needed to access Agencia Tributaria, which is why foreigners should solicit the assistance of a specialized agent.

The video below offers more details on the IVA tax in Spain:

How do I register a local company for VAT in Spain in 2026?

• the process is the same as for a foreign company, except for the fact that there is no need for a fiscal agent,
• all company documents and completed standard forms are submitted to the same tax agency in Spain,
• once accepted, the Spanish VAT ID is issued.

What are the VAT rates in Spain in 2026?

• 21% standard VAT rate for most goods and services;
• 4% VAT rate for dairy products, fruits or cereals, books, newspapers, magazines, medicinal products;
• 10% VAT rate for foodstuffs (except for those that fall under the lower 4% rate), passenger transport, certain plants, amateur sporting events.

What does the Spanish VAT ID contain?

• NIF number,
• ES country 2-letter code.

It may look like this: ESB12345678.

Do I need to register my company for ROI (Registro de Operadores Intracomunitarios)?

Yes, if you will deal with intra-EU VAT operations.

Are there any VAT updates for Spain in 2026?

• billing software must comply with Verifactu (postponed by RDL 15/2025 to 1 January 2027 for companies and 1 July 2027 for others; a further delay to October 2028 was announced in October 2026), while B2B electronic invoicing becomes mandatory from October 2027 (turnover above EUR 8 million) and October 2028 (others), and Verifactu applies to companies and self-employed persons alike.
• in the Canary Islands, there is no VAT, but a tax called IGIC (Impuesto General Indirecto Canario), with a general rate of 7% and other rates from 0% to 20% for various goods & services.
• companies exceeding EUR 400,000 per year in trade throughout the European Union must file Intrastat reports.

Setting up a company in Spain also requires tax registration. If you would like to complete all registration procedures, please contact our Spanish agents to learn more about the steps involved. We can guide you step by step through opening a company in Spain quickly and reliably.