This guide is for e-commerce companies that sell online via web stores or at marketplaces.
VAT Standard rate
The standard VAT rate in Spain in 2022 is 21%.
VAT Reduced rate
10 %
Certain products and services are eligible for the special reduced rate, including:
- Food;
- Pharmaceutical products;
- Restaurants and catering services;
- Hotel accommodation.
4%
Certain products and services are eligible for the special reduced rate, including:
- Food;
- Books;
- Newspapers and periodicals;
See the summary of the EU VAT rates
Thresholds
From the 1st of July 2021, the distance selling thresholds were withdrawn and replaced by a unified threshold of EUR10,000 for all EU members.
In other words, VAT should be charged at the VAT rate of the customer’s country of residence by companies whose annual taxable cross-border turnover is over EUR 10,000.
Deductible VAT
If goods or services were used to make taxable supplies in Spain, VAT in input invoices might be credited. Examples include:
- VAT paid at custom clearance with your EORI number;
- VAT paid to Spanish suppliers.