VAT Atlas · entry № 26 · current as of April 2026
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Kingdom of
Spain
Member of EU · Euro · code ESStandard VAT rate, reduced categories, registration thresholds, and e-invoicing rules for Spain.
Standard rate
21%
Reduced 10% food, water, transport, hotels, restaurants, construction
Zero-rated 0% exports, intra-EU supplies
Threshold None No threshold (registration from first taxable supply)
Filing Quarterly (monthly for large companies)
§ Invoicing rules what you need to know
Tax authority Agencia Estatal de Administración Tributaria (AEAT)
Invoice language Spanish
Reverse charge Reverse charge applies to intra-EU B2B services, construction (in certain cases), supplies of real estate, and mobile phones/tablets (above €5,000).
Digital services B2C digital services to Spanish consumers are taxed at 21%. SII real-time reporting applies to large companies. Non-EU suppliers must use the OSS scheme. Canary Islands (IGIC) have a separate regime.
Penalties Late VAT filing without prior request incurs surcharges: 5% (up to 3 months late), 10% (3–6 months), 15% (6–12 months), and 20% plus interest beyond 12 months.
Invoice requirements
- Sequential invoice numbering required
- Both parties’ NIF/CIF (tax ID) must be shown
- Invoice must be issued at the time of supply or by the 16th of the following month
- SII (Suministro Inmediato de Información): large companies must report invoices to AEAT within 4 days
- Invoices must be stored for 4 years (tax) or 6 years (commercial law)
E-invoicing status
Partially mandatory e-invoicing.
Royal Decree March 2026: large companies comply by July 2027, all others by mid-2028.
Frequently Asked Questions
What is the standard VAT rate in Spain?
The standard VAT rate in Spain is 21%.
What are the reduced VAT rates in Spain?
10% (Reduced): applies to food, water, transport, hotels, restaurants, construction.
Is e-invoicing mandatory in Spain?
Royal Decree March 2026: large companies comply by July 2027, all others by mid-2028.
What is the VAT registration threshold in Spain?
The VAT registration threshold in Spain is no threshold (registration required from first taxable supply). No threshold (registration from first taxable supply)
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