Non-Resident (NR) VAT Registration in Spain for Foreign Companies

Operate legally. Recover VAT taxes. Comply with EU tax rules.

If your company is based outside Spain and you plan to carry out any of the activities listed below, it is mandatory to obtain a Non-resident Spanish VAT number (CIF). This registration allows your company to operate in Spain without creating a permanent establishment, and helps you stay fully compliant with Spanish and EU tax rules, while not having to present bookeeping.

At Strong Abogados, we help non-resident companies from around the world register for VAT in Spain, meet all tax obligations, and appoint the required Spanish tax representative—fast and professionally.

Should you register a Non-Resident (NR) foreign company in Spain?

This will be your best option if you are planning to have no permanent establishment.

Pay zero corporate taxes in Spain, and file zero accounting books in Spain.

Non-resident VAT Registration will allow your company to do all of the following:

• Hire employees in Spain.
• Recover VAT paid in Spain.
• Provide telecommunication services in Spain, digital, or broadcasting services to EU clients
• Hold goods in Spanish ports or bonded warehouses.
• Participate in EU supply chains or drop-shipping (intrastat).
• Import/Export goods into Spain.
• Sell goods or services to Spanish consumers
• Install technical equipment in Spain
• Host trade fairs, trainings, or events
• Sell online (e-commerce/distance selling, e.g., via Amazon).

In order to obtain a VAT number in Spain for your company, you will need the following documents:

• A recent certificate issued by the relevant government authority stating the company's incorporation date, address, director(s), and shareholder(s) along with how these individuals can represent the company.
• A copy of the passport of the company director(s).
• Power of Attorney.

Once you send us these documents, we can apply for VAT registration in Spain. In 72 hours, once your application is approved, you will receive a VAT number (or CIF) that begins with an "N".

Real Case #1: Chinese AI Firm

A Chinese robotics company was contracted to supply and install AI parts at a car manufacturing plant in the Basque Country.

• They don't have an office or address in Spain
• Solution: We registered them for a Spanish non-resident VAT number and acted as their fiscal representative.

Do You Need a Tax Representative?

• EU companies: No tax representative required
• Non-EU companies: A Spanish tax representative is mandatory (unless a tax cooperation agreement exists, e.g., Norway)

A non-resident company is required to have a representative in Spain as a point of contact for the tax office. We offer fiscal representation as part of our service.

The terms "VAT number" and "VAT registration" are sometimes used to mean different things. To clarify:

• VAT registration: If you are going to do business in Spain without using a physical space within Spain, then you can apply for a VAT number in Spain for your foreign company, as we call it VAT registration.
• Company formation: If you are going to do business in Spain with an office, warehouse, or any kind of permanent establishment, then you must form a company. The easiest and cheapest is to form a sociedad limitada.
• VIES registration: If you want a European VAT number for your existing resident company (SL) (meaning to register your SL in censo VIES, also called ROI), this is a different service, which we call VIES registration. VIES registration affects whether you need to charge VAT to other VIES-registered companies within the EU but outside Spain.

Selling Digital Services in the EU? (MOSS/OSS)

If your original company provides digital content, telecom, broadcasting, or streaming to EU clients, you must comply with EU VAT rules based on the location of the consumer.

To simplify this process, the EU offers the One Stop Shop (OSS) or Mini One Stop Shop (MOSS) systems.

We assist with:

• Registering your company under OSS/MOSS in Spain
• Filing Form 368 for digital services sold across the EU
• Ongoing compliance

OSS/MOSS Benefits:

• Declare VAT owed across the EU from one single country
• Avoid registering separately in every Member State
• Stay compliant with complex VAT localization rules

Real Case #2: We registered a US SaaS company serving EU clients under Spain's Mini One Stop Shop and started filing EU-wide VAT from a single location.

Non-resident Company Registration for Digital Services, Broadcasting, and Telecom Providers

If your company provides digital services to EU consumers, special VAT rules apply. These are governed by the MOSS and OSS regimes.

Where Do These Services Pay VAT?

The place of taxation is where the customer is located, not where your company is established.

PLACE OF TAXATION FOR DIGITAL SERVICES

Recipient	Provider	VAT Location
EU Business	EU or non-EU provider	Customer's Member State (via reverse charge)
EU Consumer	EU provider (single MS)	If under €10,000/year: provider's MS; otherwise: customer's MS
EU Consumer	EU provider (multiple MS)	Customer's Member State (use OSS)
EU Consumer	Non-EU provider	Customer's Member State (use MOSS or appoint representative)
Non-EU Business or Consumer	EU provider	Generally not subject, unless used effectively in Spain

Real Case #3: A Spanish company provides streaming services to German consumers, generating €5,000 in sales.

• → Below the €10,000 threshold: may apply VAT in Spain
• → Above threshold: VAT is due in Germany, must use OSS

Who Is Affected?

• Digital content platforms and SaaS companies
• Telecom operators
• Streaming and broadcasting services
• Marketplaces and e-commerce platforms
• Postal and courier services
• Tax authorities and customs across the EU

What Must Be Done?

• Register for MOSS or OSS in one EU Member State (e.g., Spain)
• File VAT returns through that Member State
• Use Form 368 in Spain to declare EU digital sales
• Keep records of customer location and tax rates
• Ensure invoicing and reporting meet EU rules

What we Help With:

• Evaluating OSS/MOSS eligibility
• Spanish MOSS registration
• Quarterly Form 368 filings
• Recordkeeping and compliance
• Managing EU VAT from one place

If you are planning a Permanent Establishment in Spain:

If your Non-resident company develops a Permanent Establishment, (such as a branch office or warehouse), you must declare this via Form 036 and meet full Spanish tax and accounting obligations—even with zero transactions.

From there, you have two options:

• Continue operating as a non-resident company.
• switch your assets to a Sociedad Limitada.

In practice, there is little difference: both require full accounting books and annual tax filings.

Returns must be submitted electronically using a certified digital certificate.

If you already know you will establish a permanent presence in Spain, registering a Sociedad Limitada (SL) will likely offer a more complete solution.

Not sure what's the best path for you? Share your situation with us, and we'll evaluate and advise you on the best option for you, free of charge.

Disclaimer: We are a private law firm and are not affiliated with the Spanish government or tax authority.

FAQs:

Links:

We have both an American company (from Delaware) and a French company. Does it matter which company documents we send you?

It is generally easier to get the French company registered than to get the Delaware company registered. In order to get a non-resident VAT number in Spain, the foreign company must have a valid tax ID. Some Delaware companies are not fully registered in the USA and therefore don't have a valid tax ID.

Note that EU companies must be VAT-registered in their own country before applying for VAT registration in Spain.

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