{"id":15208,"date":"2025-06-05T11:06:05","date_gmt":"2025-06-05T09:06:05","guid":{"rendered":"https:\/\/oficinaeconomicagalicia.xunta.gal\/?p=15208"},"modified":"2026-05-22T11:04:16","modified_gmt":"2026-05-22T09:04:16","slug":"the-vat-in-the-sales-intracomunitarias-and-in-the-exports","status":"publish","type":"post","link":"https:\/\/oficinaeconomicagalicia.xunta.gal\/en\/the-vat-in-the-sales-intracomunitarias-and-in-the-exports\/","title":{"rendered":"The VAT in the sales intracomunitarias and in the exports"},"content":{"rendered":"<p><span data-contrast=\"auto\">VAT (Value Added Tax) is a key aspect in the fiscal management of any business that sells products, both nationally and internationally. In this article, we explain in a practical way how to properly apply VAT according to the type of customer and the destination of sales: final consumers in Spain, in other European Union countries, or outside the EU. Additionally, we detail the thresholds, registration obligations, and tax forms that you should know to comply with regulations and avoid common errors in invoicing and declaring this tax.<\/span><\/p>\n<h2><b><span data-contrast=\"auto\">1. Sales to individuals in Spain<\/span><\/b><\/h2>\n<ul>\n<li data-leveltext=\"\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Application of Spanish VAT<\/span><\/b><span data-contrast=\"auto\">: For sales to final consumers within Spain, you must apply the VAT rate corresponding to the products you offer (typically 21%, but not always).<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Periodic declarations<\/span><\/b><span data-contrast=\"auto\">: It is mandatory to submit quarterly self-assessments using <\/span><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/iva.html\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">form 303<\/span><\/a><span data-contrast=\"auto\">, and the annual summary with <\/span><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/procedimientoini\/G412.shtml\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">form 390<\/span><\/a><span data-contrast=\"auto\"> (in January).<\/span><\/li>\n<\/ul>\n<h2><b><span data-contrast=\"auto\">2. Sales to individuals in the European Union (EU)<\/span><\/b><\/h2>\n<ul>\n<li data-leveltext=\"\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Threshold of \u20ac10,000 annually<\/span><\/b><span data-contrast=\"auto\">: If your sales to final consumers in other EU countries exceed a total of \u20ac10,000 annually, you must apply the VAT of the destination country and pay it to the tax administration corresponding to the buyer.<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Registration in the One-Stop Shop scheme (OSS)<\/span><\/b><span data-contrast=\"auto\">: To simplify VAT management in various EU countries, you can register in the OSS scheme through the Spanish Tax Agency. This allows you to declare and pay VAT for all EU countries in a single place.<\/span><\/li>\n<\/ul>\n<h3><b><span data-contrast=\"auto\">EU Summary<\/span><\/b><span data-contrast=\"auto\">:<\/span><\/h3>\n<table data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1184\" aria-rowcount=\"4\">\n<tbody>\n<tr aria-rowindex=\"1\">\n<td colspan=\"1\" rowspan=\"4\" data-celllook=\"69649\"><b><span data-contrast=\"none\">Sale of goods<\/span><\/b><\/td>\n<td colspan=\"2\" data-celllook=\"69905\"><b><span data-contrast=\"none\">TYPE OF BUYER<\/span><\/b><\/td>\n<\/tr>\n<tr aria-rowindex=\"2\">\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">Business or self-employed<\/span><\/b><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">Individual<\/span><\/b><\/td>\n<\/tr>\n<tr aria-rowindex=\"3\">\n<td colspan=\"1\" rowspan=\"2\" data-celllook=\"69649\"><span data-contrast=\"none\">You don&#8217;t have to charge VAT (reverse charge mechanism)<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">Up to \u20ac10,000: Spanish VAT<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"4\">\n<td data-celllook=\"69905\"><span data-contrast=\"none\">Over \u20ac10,000: VAT of your client&#8217;s country<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b><span data-contrast=\"auto\">3. Sales to countries outside the EU (USA, United Kingdom, etc.)<\/span><\/b><\/h2>\n<ul>\n<li data-leveltext=\"\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">VAT-exempt exports<\/span><\/b><span data-contrast=\"auto\">: Sales to consumers outside the EU are considered exports and are exempt from VAT in Spain.<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Customs management<\/span><\/b><span data-contrast=\"auto\">: It is necessary to issue a detailed commercial invoice and manage the corresponding customs procedures. Customers (the buyers) may be subject to taxes and fees, but in the destination country.<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">But be careful, everything mentioned so far requires one prerequisite, otherwise the intra-community VAT rules could not be applied.<\/span><\/p>\n<p><span data-contrast=\"auto\">The essential requirement is the following: you must be part of the <\/span><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/iva\/iva-operaciones-comercio-exterior\/identificacion-realizar-operaciones-otros-empresarios-ue.html\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">Register of Intra-Community Operators<\/span><\/a><span data-contrast=\"auto\"> (or ROI).<\/span><\/p>\n<p><span data-contrast=\"auto\">And there is a second requirement: this must be fulfilled by your client or supplier, that is, they must also be registered in the ROI (unless it is an individual customer).<\/span><\/p>\n<p><span data-contrast=\"auto\">The ROI, as its acronym indicates, is a census of professionals and companies that carry out intra-community operations. Each operator must apply for incorporation in the tax authority of their country (the <\/span><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/iva\/iva-operaciones-comercio-exterior\/identificacion-realizar-operaciones-otros-empresarios-ue.html\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">Tax Agency or AEAT in Spain<\/span><\/a><span data-contrast=\"auto\">).<\/span><\/p>\n<p><span data-contrast=\"auto\">It is a relatively simple procedure: You must request your incorporation into the ROI by submitting form 036 (form 037 is not valid):<\/span><\/p>\n<ul>\n<li data-leveltext=\"\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Check box 582 (to request registration in the ROI).<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Indicate in box 584 the date on which you expect to carry out your first intra-community operation.<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">If all goes well, the AEAT will assign you an intra-community tax identification number (it usually takes a few days to assign it, it&#8217;s very quick), also known as VAT number.<\/span><\/p>\n<p><span data-contrast=\"auto\">Generally, the VAT number is formed by your NIF number with the ES prefix (for example, ESB36112233 -SL- or ES36445566P \u2013self-employed person-).<\/span><\/p>\n<p><span data-contrast=\"auto\">So, as we can verify, having a VAT number is essential, <\/span><b><span data-contrast=\"auto\">but it&#8217;s also essential for your client when they are a self-employed person or company<\/span><\/b><span data-contrast=\"auto\">, because if they don&#8217;t have one, you should invoice your sales with (Spanish) VAT. How can you check if your client company has a VAT number? You can easily consult it in the VIES, or VAT Information Exchange System. The VIES is a search engine for intra-community VAT, which allows you to make your verifications, you just have to access the <\/span><a href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/#\/vat-validation\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">European Commission&#8217;s VIES VAT number validation webpage<\/span><\/a><span data-contrast=\"auto\">.<\/span><\/p>\n<p><span data-contrast=\"none\">Don&#8217;t hesitate and request the <\/span><a href=\"https:\/\/asesoramento-oficinaeconomica.igape.es\/inquiry\/gl\/stepper\/?axisId=2&amp;scopeId=4\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">free advisory services of the Economic Office of Galicia<\/span><\/a><span data-contrast=\"none\"> and an expert will contact you.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>VAT (Value Added Tax) is a key aspect in the fiscal management of any business that sells products, both nationally and internationally. In this article, we explain in a practical way how to properly apply VAT according to the type of customer and the destination of sales: final consumers in Spain, in other European Union [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":15184,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[135,136],"tags":[],"class_list":["post-15208","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-competitiveness","category-financial"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The VAT in the sales intracomunitarias and in the exports - Oficina Econ\u00f3mica de Galicia<\/title>\n<meta name=\"description\" content=\"In this article, we explain in a practical way how to properly apply VAT according to the type of customer and the destination of sales\" 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