E-commerce in Spain: legal and VAT requirements
Guidance for businesses and international clients
The right setup depends on where your business and stock are located, who buys the goods or services and how orders are delivered. Review tax and customer-facing obligations together before launching.
VAT depends on the supply chain
For qualifying intra-EU distance sales and certain digital services to consumers, the €10,000 threshold is an EU-wide combined threshold, subject to eligibility conditions. It is not a separate allowance for sales into Spain. Destination VAT can apply from the start where those conditions are not met.
The Union One Stop Shop, OSS, can simplify reporting of covered consumer sales. It does not replace all domestic VAT registrations or returns. Holding stock in Spain or moving your own goods between countries can create separate obligations.
B2B goods and services need a separate analysis. A customer’s VIES registration does not automatically remove VAT from every sale.
Imports and the €150 IOSS limit
IOSS can simplify VAT on qualifying imported distance-sale consignments with intrinsic value not exceeding €150, excluding excise goods. This is a VAT-scheme limit, not a general promise that customs duties are zero.
EU rules introduced an interim customs duty for certain low-value consumer parcels from 1 July 2026. Review the current rules, classification, origin, import responsibilities and delivery terms before calculating a landed price.
Information and consumer terms
- Identify the seller and provide clear contact details, total price, taxes, delivery charges and payment conditions before ordering.
- Explain delivery, complaints, statutory conformity rights and the applicable withdrawal right. Distance consumer purchases generally have a 14-day withdrawal period, subject to legal exceptions.
- Check the Spanish legal guarantee and any different rules for goods, digital content and services; a commercial warranty cannot remove statutory rights.
- Use an appropriate order process and confirmation. Product safety, labelling, packaging and other sector obligations need their own review.
Privacy, cookies and marketing
Explain how customer data is used, identify the lawful basis and arrange security, retention and processor contracts. Advertising consent must not be confused with information about processing an order.
Obtain consent before non-exempt cookies are used and offer an equally accessible rejection option. Check the specific technology and the current AEPD guidance rather than relying on a banner alone.
What we review before launch
We can review the business model, VAT route, seller information, terms, privacy and cookie arrangements, and coordinate the tax registrations required for the agreed scope.
Bring details of the business, countries of stock, platforms, expected customers and a sample transaction flow. Running an online shop from Spain does not automatically create the same obligations for every foreign seller.
Frequently asked questions
Does OSS remove the need for a Spanish VAT registration?
Not always. Covered distance sales, local stock, domestic supplies and own-goods transfers have to be assessed separately.
Is every online customer entitled to withdraw?
Consumer distance contracts generally carry withdrawal rights, but statutory exceptions and specific conditions apply. B2B purchases are not automatically covered by the same consumer regime.
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
- BOE — Defensa de los Consumidores y Usuarios
- BOE — Servicios de la sociedad de la información y comercio electrónico
- AEPD — Guía sobre el uso de las cookies
- Council of the European Union — Customs duty rules for small parcels
General information. Requirements depend on the activity, documents and applicable rules.