When do you need a Spain VAT number?

1. Importing goods into Spain from non-EU countries: When importing goods from non-EU countries, obtaining a Spanish VAT number is necessary to meet customs and VAT regulations.

2. Organizing events, workshops, or similar gatherings in Spain and charging attendees: If you host events or workshops in Spain where participants are charged, you are generally required to have a Spanish VAT number to account for and collect VAT on ticket sales.

3. Selling goods manufactured in Spain to non-taxable entities or unregistered businesses: If you sell goods produced in Spain to entities or businesses that are not registered for VAT, you need a Spanish VAT number to account for the transaction and charge VAT.

4. Engaging in the trading of goods between Spain and other EU countries: Trading goods between Spain and other EU member countries requires a Spanish VAT number to comply with EU VAT regulations. This includes obligations such as Intrastat reporting.

5. Importing goods from other EU member countries into Spain for business purposes: When purchasing goods from EU member countries and importing them into Spain for business purposes, having a Spanish VAT number is generally necessary to account for the import and potentially apply reverse charge VAT.

6. Engaging in distance sales to private consumers in Spain, including online selling: If you conduct distance sales, such as online sales, to private consumers in Spain, you are required to have a Spanish VAT number to comply with distance selling thresholds and charge the appropriate VAT rate.