In 2019, Strong Abogados joined Amazon\'s solution provider network.
Are you an Amazon seller?Do you use the Amazon logistic center in Madrid or Barcelona? It is mandatory to register for VAT in two cases: if you have stock in a warehouse in Spain or if you sell over 35,000€ per year. That is why Amazon requires a VAT number in Spain. You will need the VAT number to sell to your customers because it is mandatory to identify yourself on your invoices and to file Spanish VAT tax forms. Be aware that if you don't have a VAT number, Amazon can legally block your seller account. This applies to Seller Pro and Amazon logistics services.
If you plan to be registered as an Amazon vendor using FBA then you will need to register as a company in Spain. Otherwise, you can also register as a sole trader or as a nonresident entity in Spain:
There are other options, such as creating a branch office in Spain, but these options are more expensive and are not the best fit for Amazon's request.
Amazon blocked my seller account because I don't have a VAT number. Is that legal?
I plan to sell online in Spain. Do I charge Spanish VAT tax?
What are the requirements to become an Amazon seller?
Step 2: Invoice without VAT (B2B) to the rest of Europe.
We applied for VIES registration to be able to invoice other VIES-registered companies within the EU. Our application was approved four days later.
Step 3: Get the VAT refunded monthly.
Almost all of the product imported was sold in the EU,mainly outside Spain. Without monthly VAT refunding, the company would have to wait until July of the following year for the VAT refund. The application for monthly VAT refunding was sent and approved by the Spanish tax office. Approval meant that the company must also be included in the SII registration for monthly eInvoice reporting.
Step 4: Apply for registration of deferred VAT payment.
Deferred VAT payment (IVA diferido) means that the company no longer has to pay VAT when the goods leave customs. VAT is taken care of during the monthly reporting.
Step 5: No VAT registration necessary in the rest of the EU.
Most of the company's sales are through Amazon. The company registered in Amazon for VAT to avoid having to deal with VAT in all the EU countries. For all of its EU sales, the company invoices Amazon Luxemburg as its only client.