VAT returns in Spain
When do you need to submit a VAT return?
Monthly VAT return: For businesses with goods sales over €6 million in the previous year
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Quarterly VAT return: For businesses with goods sales below €6 million in the previous year
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VAT scope in Spain
VAT registration in Spain
VAT returns and refund in Spain
Spainish reverse charge
Spainish consignment or
call-off stock
Spainish intrastat / EC sales list
Deadline to submit the Spanish VAT return
The deadline for submitting VAT returns in France depends on the filing frequency, which can be monthly, quarterly, or annual. Here are the general deadlines for each filing frequency:
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Monthly VAT Returns: the deadline for submission is the 30th day of the month following the reporting period
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Quarterly VAT Returns: the deadline is the 20th day of the month following the reporting period
Consequences of Late VAT Return Filing
Failure to file VAT returns on time can result in penalties for foreign non-established businesses operating in Spain. Late submissions may lead to financial sanctions, interest charges, and potential audits by the tax authorities. Additionally, delayed VAT return filings can impact the business's reputation and create legal implications.
VAT refunds in Spain
VAT credits can be offset against any VAT liability that the business owes to the tax authorities. If the VAT credits exceed the VAT liability, the excess can be carried forward to future periods or refunded.
The refund application is typically submitted electronically through the dedicated online portal of the French tax authorities.