* Local call in Spain
* Local call in Spain
There is no registration threshold.
Registration for VAT purposes in Spain is not a matter of option but depends on the operations to be performed by a company within the Spanish VAT territory. Only in case said operator becomes the Spanish VAT taxpayer of the operations performed in Spain it would have to register for VAT.
Please note that voluntary registration is not allowed.
EU countries are no longer permitted to require foreign companies to appoint a VAT fiscal representative for the purposes of VAT. Spain has been slow to adopt this requirement, and still effectively obliges countries to have a fiscal rep, who shares the clients tax liability. A fiscal representative is also required for non-EU companies.
Detailed rules regulate reporting requirements of Spanish transactions for Value Added Tax purposes. These include: invoice requirements, timeliness for an invoice to be issued, invoice and credit notes corrections rules, foreign currency reporting requirements and exchange rate sources, correction of previously submitted returns and accounting records that must be maintained for VAT purposes.
To obtain a Spanish VAT number, an application must be made in Spanish, which requires the following supporting information:
These documents must be translated by a notarized translator and legalized, both the original and the translation, by the competence authorities. We recommend you to contact ROSCLAR (LINK AL MAIL), in case you would be interested on obtaining further information about this, we can help you to comply accurate with the process.
As a general rule, VAT must be self-assessed and the VAT return forms submitted to the local tax office for each quarterly period beginning on the first day of January, April, July and October of every calendar year. Businesses must file their quarterly VAT returns in Spanish form 303.
VAT returns must be submitted and the tax paid within the 20 calendar days of April (for the first quarter), July (for the second quarter), October (for the third quarter) and within the first 30 calendar days of January of the next following year with respect to the last quarter of the preceding year.
However, certain qualifying businesses must account for and pay VAT monthly beginning on the first day of each calendar month. In this case, tax returns must be filed and the tax paid within the first 20 calendar days of the month following each monthly period, all this depending on the size and sales of the company.
The Intrastat discloses details of movements of goods between Member States which take place for commercial reasons, recording the movement whenever goods enter the territory of Spain from other Member States or leave it to other Member States.
Declaration must be filed monthly once the annual threshold is exceeded.
We can submit the Intrastat return in your behalf, we are duly authorized to do so, in behalf of the company obliged to submit such returns.
The due date for submission is the following 12 calendar days corresponding to the month the declarations refers to. E.g. for the January period, declarations must be submitted by the February 12 at the latest.
Our aim is to help you. Payroll management for multinational companies. Based in Barcelona, ROSCLAR provides BPO services to both national and multinational clients: payroll, tax, accounting and company incorporation.
International Standard on Assurance Engagements (ISAE) No. 3402. You can download a copy of ISAE 3402 from the IFAC website here.
Phone:
+34 932 173 444
E-mail:
info@rosclar.com
Adress:
c/ Muntaner 239, ático
08021 Barcelona (Spain)