Non-Resident (NR) VAT Registration in Spain

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

If your company is established outside Spain and you plan to carry out any of the activities listed below in Spain or with Spanish customers, you may need to obtain a Spanish VAT number (NIF). Compared to forming a limited company (SL in Spain), non-resident VAT registration lets your existing foreign entity meet Spanish VAT obligations without necessarily creating a new Spanish company.

Your Spanish non-resident VAT registration can allow your foreign company to do all of the following:

• 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).

Operating in Spain without forming a Spanish company

A foreign company does not normally need to incorporate a Spanish SL merely to obtain a Spanish VAT number. It can register its existing foreign entity for Spanish tax and VAT purposes while retaining its original legal identity.

This structure is commonly used for activities such as importing goods, purchasing or selling goods in Spain, maintaining stock for distribution, or carrying out projects that do not amount to a permanent establishment.

The position should be reviewed more carefully if the company has:

• Employees or directors working regularly from Spain.
• An office, workshop or other premises available to it.
• A person in Spain who habitually negotiates or concludes contracts.
• A warehouse performing more than limited storage or delivery functions.
• A construction, installation or assembly project lasting for a significant period.
• Core management decisions being made from Spain.
• A continuing Spanish operation forming an important part of the business.

These circumstances do not by themselves mean that the company has a permanent establishment. They mean that the VAT registration should not be considered in isolation.

We can review the planned Spanish activity and determine whether VAT registration, non-resident employer registration, a Spanish branch or an SL is the appropriate structure.

Request a PE Assessment

Read our guide to permanent establishments in Spain

Note: A permanent-establishment assessment is a separate advisory service and is not automatically included in the VAT-registration service.

Why choose non-resident VAT registration over a Spanish limited company (SL)?

If you are not planning to have a permanent establishment (PE) in Spain, non-resident VAT registration can be simpler and more cost-efficient. In the right case, it may avoid Spanish company formation, registered address leasing, Spanish corporate tax filings and Spanish statutory accounting books while keeping the foreign company VAT-compliant.

PE note: Certain factors, such as maintaining a fixed place of business or how Spanish-based staff operate, can create a permanent establishment. We can assess your set-up so you can choose the right route with confidence.

How Strong Law and Compliance helps you

At Strong Law and Compliance, we help non-resident companies from around the world register their existing foreign entity for VAT in Spain, meet Spanish VAT obligations, and appoint the required Spanish tax representative—quickly and professionally.

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. Timing depends on the facts of the case and the Tax Agency review, but 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 your foreign company has Spanish VAT obligations, it can often apply for a VAT number in Spain without incorporating a Spanish company.
• Company formation or branch registration: If the activity creates a permanent establishment, or if you need a broader Spanish operating structure, you should compare continuing as a registered non-resident, opening a Spanish branch, or forming 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? (OSS/IOSS)

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) and Import One Stop Shop (IOSS) systems.

We assist with:

• Registering your company under OSS or IOSS in Spain where appropriate
• Filing Model 369 for OSS/IOSS VAT returns where applicable
• Ongoing compliance

OSS/IOSS 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 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 now generally handled through the OSS framework where the conditions are met.

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 the non-Union OSS where available, or register locally where required)
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 OSS or IOSS in one EU Member State (e.g., Spain), where available
• File VAT returns through that Member State
• Use Model 369 in Spain for OSS/IOSS VAT returns where applicable
• Keep records of customer location and tax rates
• Ensure invoicing and reporting meet EU rules

What we Help With:

• Evaluating OSS/IOSS eligibility
• Spanish OSS/IOSS registration
• Model 369 filings
• Recordkeeping and compliance
• Managing EU VAT from one place

If your activity becomes a permanent establishment in Spain

If your non-resident company develops a permanent establishment, you may need to update its Spanish tax position through Form 036 and meet direct-tax, VAT, accounting and reporting obligations connected with that PE.

From there, the practical options usually include:

• Continuing to operate through the registered foreign company and its Spanish PE.
• Registering a Spanish branch where a formal branch structure is appropriate.
• Moving the Spanish activity into a Sociedad Limitada (SL) where a separate Spanish company is the better long-term structure.

The right answer depends on the activity, workforce, premises, contract authority, accounting burden and long-term commercial plan. Returns must normally be submitted electronically using a certified digital certificate.

Not sure what's the best path for you? Share your situation with us, and we can evaluate whether VAT registration, a non-resident employer setup, a branch or an SL is the appropriate route.

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.

Does VAT registration create a permanent establishment?

No. Obtaining a Spanish NIF or VAT number does not itself create a permanent establishment. Equally, VAT registration does not prevent one from arising. Permanent-establishment status depends on how the company actually operates in Spain and the applicable tax treaty.

Must we form a Spanish SL?

Not merely to obtain a Spanish VAT number. The existing foreign company can register directly. An SL or branch should be considered when the planned Spanish operation requires a broader or more permanent structure.

Can the company employ workers through its VAT registration?

VAT registration does not itself register the foreign company as an employer. In appropriate cases, a foreign company can employ personnel in Spain through a separate non-resident employer and Social Security registration. The employment structure should also be reviewed for payroll-tax and permanent-establishment consequences.