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

• 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%). 

• 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). 

• 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.

You can try this official application from the Spanish Tax Agency, which may help you check whether VAT should be applied in certain cases or not: https://www2.agenciatributaria.gob.es/wlpl/AVAC-CALC/LocalizadoresServicios