①Overview of Spanish VAT
The VAT rate in Spain is set by the Spanish government and is currently 21%. It is reduced to 10% for medical treatment, medicine, passenger transportation, entertainment and sports activities, and 4% for food and newspapers.
②Situations where VAT needs to be applied in Spain
First, the company is established in Spain, has inventory in Spain and sells in Spain; second, if the company is established in other EU countries, it has inventory in Spain or its sales in Spain exceed the long-distance sales threshold of 35,000 euros in Spain; third, if the company is established in a country (region) outside the EU, such as China, it has inventory in Spain, or has no inventory in Spain, and its sales from other EU countries (regions) to Spain in one year exceed the long-distance sales threshold of the country.
③Materials to be submitted
It is necessary to submit a business license and company articles of association (double authentication is required), a legal person ID card or legal person identity certificate (passport), an e-commerce tax number, a temporary green card number, a power of attorney (double authentication is required), and sign a tax agency agreement.
④Documents to be submitted when declaring VAT
Includes sales report, customs clearance bill, etc. If it is a zero declaration, a zero declaration letter is required.