Green Circle Talks about Cross-border】How to apply for the Spanish EU tax code?

Spain is one of the countries with the greatest potential for e-commerce growth in the coming years, and it is a market of great interest to cross-border sellers.

Spanish Tax System

In Spain, sellers need to apply for two types of tax codes:

1. Local Tax ID
2. European Union Tax Code (ESVAT)

Application Requirements

• Local Tax ID: Customs clearance and tax filing.
• European Union Tax Code (ESVAT): To conduct B2B tax-free transactions.

Application Procedure

1. Apply for a local tax code.
2. Provide documents such as Hague certificates, Amazon certificates, B2B invoices and more.
3. Completion of the IRS survey.

Requirements

• Local Tax ID: Use the Form 303 return.
• EU Tax Code: Use Form 349 for cross-border B2B transaction reporting.

Points of Attention

• Proof of cross-border B2B transactions is required.
• File your ECL on time to avoid invalidating your tax code.

Spain is a market with great e-commerce potential, and cross-border sellers should pay attention to tax compliance in order to operate smoothly.