Intra-community VAT

Since 1 January 1993, a company established in a European Union State and subject to VAT in this Member State can obtain an intra-Community VAT number from its tax administration. 

The success of your business in Spain depends on you obtaining an Intra-Community VAT number from the tax authorities. Obtaining the intra-community VAT number is a simple process in Italy and Portugal.  

However, it is not granted automatically by the Spanish authorities. The tax administration verifies the existence of the company by checking the human and material resources at its disposal.

The procedures for obtaining the Intra-Community VAT number in Spain are therefore quite long-winded (between 1 and 6 months) and can be complicated.

You must first apply to the Spanish Tax Administration for inscription in the Register of Intra-Community Operators.  This always results in a request for information by post, and most often by a visit to the tax domicile of the company by a representative of the Tax Administration.

Intra-community VAT

Once this check has been carried out, the administration includes the company in the VIES, the European VAT Information Exchange System, then informs the company of this number.

The Spanish intra-community VAT number must be stated on the invoice as well as the mandatory wording referring to the reverse charge. In the absence of this information, the tax authorities are able to claim VAT from you on intra-Community transactions.

SORECO helps you with these steps so you have the best possible chance of obtaining your inscription in the Register of Intra-Community Operators.