VAT for non-established entrepreneurs and professionals
If you are a business or professional established outside Spain and you carry out operations in Spain, know your rights and obligations in relation to VAT
Highlights
You can consult VIES and carry out all the formalities for forms 360, 361 and 368.
VAT Virtual Assistance Tools
Information
Identification of non-established businesses
Identification procedures
Declarations with permanent establishment
VAT returns to be filed if operating in Spain with a permanent establishment
VAT refunds to non-residents
Frequently asked questions on claiming a refund of input VAT in a State other than the State of establishment (VAT Refund)
VAT telecommunications and electronic services
Registration and VAT returns for transactions covered by this system which are taxable in other Member States
VAT and e-commerce
We’ll inform you about the new rules applicable to e-commerce and the new special one-stop-shop systems
Remote sales
When does this system apply to sales from other Member States?
Intra-Community transactions and consultation of operators
Intra-Community deliveries and purchases of goods and services
Related content
- VAT on foreign trade transactions
Information on supplies of services, intra-EU acquisitions and intra-EU deliveries (NIF-VAT), imports and exports
- Tax register procedures involving non-residents