Documents needed to start
- Articles of Organisation/ Articles of Incorporation/ Business Extract.
- Director’s proof of address X2: these can be electricity/water/phone bills or bank statements.
- Valid passport.
- AVASK application form.
Required registrations and timeframes:
- LOCAL VAT: 4 months
- Intra-EU VAT: 5 months
- Takeover: 3-4 months
- OSS/IOSS: 1-2 weeks
- EORI: 1-2 weeks
Documents requested by the Tax Office
- Certificate of Good Standing
- Directors Photo ID
- Power of Attorney
- (Notarising and Apostilling required)
*Documents to be posted to Spain. AVASK always reviews documentation before advising clients to legalise/apostille.
VAT Number Format: ES123456789
Filing Frequency: Quarterly filings
Filing & Payment Deadline: 20 days after the period end date – 4th Quarter you have until end of January.
Repayments: Repayments are usually paid within 3 to 6 months after the annual return and once approved. Approval can vary in Spain with regards to timeframes as it is dependent on the refund value and potential further checks by the tax office, the higher the value the longer the process takes. Timeframes are dependent on the tax office being satisfied with the legitimacy of the source of the refund.
VAT Rates:
- Standard: 21%
- Reduced Rate 1: 10%
- Reduced Rate 2: 5%
- Reduced Rate 3: 4%