Information about VAT on sales and purchases in Spain, Europe, and internationally.

 

Sales to private individuals:

• Spain: 21% VAT always applies. 
• European Union (EU):
  • Sales under €10,000 per year: Spanish VAT of 21% applies.
  • Sales over €10,000 per year: VAT rate depends on the client’s country (OSS system applies).
• Outside the EU: No VAT applies (0%). 

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Sales to companies (B2B):

• Spain: 21% VAT applies. 
• European Union (EU):
  • If both companies are registered in the VIES (EU VAT registry): no VAT applies (intra-community supply exempt from VAT).
  • If one of the companies is not registered in VIES: 21% VAT applies.
• Outside the EU: No VAT applies (exports are VAT-exempt). 

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Purchases made by your company:

• Spain: 21% VAT is always paid. 
• EU: No VAT is paid if both companies are registered in the VIES (VAT is self-assessed under the reverse charge mechanism). 
• Outside the EU: 21% VAT is paid at Spanish customs.