Value Added Tax, known as IVA in Spain, is the most significant indirect tax for any e-commerce business operating in the country. With three different rates, a real-time reporting system and special regimes for cross-border sales, understanding Spanish VAT obligations is essential to avoid penalties and optimize your tax position.
VAT rates in Spain
Spain applies three VAT rates. The standard rate of 21 percent covers most products and services, including electronics, clothing, footwear and digital services. The reduced rate of 10 percent applies to processed food, passenger transport, hospitality, event tickets and healthcare products. The super-reduced rate of 4 percent covers essential goods such as bread, milk, eggs, fruits, vegetables, books, newspapers and human medicines. The Canary Islands operate under a separate system called IGIC with a general rate of 7 percent, while Ceuta and Melilla apply IPSI.
Filing obligations: quarterly and annual
E-commerce sellers must file the quarterly VAT self-assessment using form 303 by the 20th of the month following the quarter end. Form 390 is the annual summary filed in January. Companies enrolled in the SII system or with turnover exceeding 6,010,121.04 euros file monthly returns instead. Intra-community transactions are reported on form 349, and transactions with third parties exceeding 3,005.06 euros annually are declared on form 347.
The SII real-time reporting system
The Immediate Supply of Information system requires companies with annual turnover above 6,010,121.04 euros to transmit invoice records to the Tax Agency within 4 calendar days of issuance. Transmission is done via XML web services. Companies voluntarily enrolled in SII benefit from shorter refund periods and exemption from filing forms 347, 340 and 390. The system provides near real-time visibility of VAT positions for both the company and the tax authorities.
OSS regime for cross-border B2C sales
The One-Stop Shop simplifies VAT compliance for B2C sales to consumers in other EU countries. When distance sales exceed the 10,000 euro annual threshold across all EU member states combined, the seller must charge the destination country's VAT rate. Through OSS, a single quarterly return filed in Spain covers all intra-community sales, eliminating the need to register for VAT in each destination country.
VAT on imports and marketplace deemed supplier rules
Since July 2021, marketplaces like Amazon are deemed suppliers for VAT purposes on B2C sales of imported goods valued under 150 euros. This means Amazon collects and remits VAT directly. For higher-value imports, the importer must settle VAT at customs. The import VAT deferral scheme allows deducting import VAT in the same monthly return. Zunapro provides comprehensive VAT compliance services covering all these obligations for e-commerce businesses in Spain.