Selling on Amazon in Spain: VAT and business setup
Guidance for businesses and international clients
Selling on Amazon does not automatically require a Spanish company. Your VAT and customs obligations depend on where stock is held, the seller’s establishment, the customer and the movement of goods.
Start with where Amazon stores your goods
Holding your own stock in Spain will commonly create Spanish VAT-registration and reporting obligations. Confirm which countries Amazon is permitted to use for storage and what happens when stock moves between them.
Pan-European FBA and other fulfilment programmes do not all work the same way. Amazon’s account requirements are separate from tax law; check the current programme and your actual stock movements rather than assuming one VAT number covers Europe.
The old €35,000 Spain threshold no longer applies
The former national distance-selling thresholds were replaced in 2021. A combined €10,000 EU threshold applies to qualifying intra-EU distance sales and certain digital services under specific conditions. It is not a universal allowance for all Amazon sellers.
OSS may simplify eligible consumer-sale declarations, but generally does not replace local obligations arising from own stock and transfers. A marketplace can be treated as the deemed supplier for certain sales; it does not take over every seller obligation.
Choose the seller and prepare onboarding
- Decide which legal entity or properly registered self-employed business will be the seller. FBA does not, by itself, require a new Spanish SL.
- Prepare consistent company, owner, representative, bank and tax information for Amazon’s verification.
- Review VAT, ROI/VIES and EORI needs separately, including who will be importer of record.
- Check product safety, restricted categories, labelling, packaging and other obligations in each market.
VAT requests and account restrictions
Amazon may request tax information or restrict features or sales under its programme terms and applicable rules. A request for a Spanish VAT number needs to be checked against your business model and stock locations.
We can assist with tax registration and the related supporting information. Approval of the seller account or release of an account restriction remains Amazon’s decision and is not guaranteed by obtaining a VAT number.
Coordinate registrations with ongoing records
Before importing, map purchases, import declarations, warehouse transfers, sales, returns, fees and marketplace settlements. A payout is not the same thing as taxable turnover or profit.
Monthly refunds, deferred import VAT and SII are separate regimes with their own eligibility and obligations. They are not automatic benefits of selling through Amazon. Agree the bookkeeping and filing scope before stock starts moving.
Frequently asked questions
Must a foreign Amazon seller incorporate in Spain?
Not solely because it uses Amazon or FBA. A foreign entity can sometimes register for Spanish VAT directly; its wider activity may require a separate establishment assessment.
Does Amazon handle all VAT for the seller?
No. Marketplace rules cover particular transactions. The seller may still need registrations, returns, records and correct treatment of stock transfers and imports.
Tell us what your business needs
Share the planned activity, countries involved and any deadlines. We will confirm the information needed, the service scope and a case-specific quotation.
Contact our teamRelated services
Official sources
Sources are published in the issuing organisation’s language.
- Agencia Tributaria — OSS / IOSS
- Amazon — Centro de conocimiento del IVA
- Council of the European Union — Customs duty rules for small parcels
General information. Requirements depend on the activity, documents and applicable rules.