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.
You can consult VIES and carry out all the formalities for forms 360, 361 and 368.
VAT returns to be filed if operating in Spain with a permanent establishment
Frequently asked questions on claiming a refund of input VAT in a State other than the State of establishment (VAT Refund)
Registration and VAT returns for transactions covered by this system which are taxable in other Member States
We’ll inform you about the new rules applicable to e-commerce and the new special one-stop-shop systems
When does this system apply to sales from other Member States?
Intra-Community deliveries and purchases of goods and services