Standard VAT rate
Reduced VAT rates
Super reduced rate
Monthly or Quarterly
VAT number format
ES X12345678, ES 12345678X, ES X1234567X
Latest news from Spain
Spain has proposed to cut the VAT rate applicable to e-books from 21% to 4% and hopes to implement this next year. This follows the EU Council’s proposal to allow EU member states to cut rates on electronic publications to match their printed equivalents, please click here for the full article.
Spain have reduced the VAT rate applied on the admission to cultural events from 21% to 10%. This decrease came into effect from 28 June 2017 and will apply to admission to events such as concerts and theatre productions.
Spain has now confirmed the introduction of a new real time VAT reporting regime which will require large taxpayers to submit copies of their purchase and sales invoices to the tax authorities online within eight days of issuance or receipt. The reporting period will then be reduced to four days after issue from 2018. This… Read More