VAT: distance selling from Spain

All posts, Spanish taxation Leave a comment   Published on par Jonatan Carbonell

distance-selling-vat-regulations-spain-businessWhat is distance selling?

We consider as distance sales all the sales taking place without the simultaneous physical presence of the buyer and the seller.  When carrying out a trading exchange, the offer is transmitted from the seller to the buyer, who may accept is by any means of distance communication. Within Europe, distance selling occurs when a member of the EU, holding a valid VAT number, trades with another member without a VAT registered number.

For example, all the contracts arising from mail, phone, television or radio proposals are considered as distance selling.

In the case of a Spanish company, if the value of the commercial transfers made over a calendar year exceeds or will exceed the amount of 35,000 Euros, the supplier must register the VAT in their own state, and take into consideration the Spanish VAT  rate.


The threshold varies according to the country:

Country Threshold  Amount
Spain € 35,000
Austria € 100,000
Belgium € 35,000
Bulgaria 70,000 BGN
Cyprus € 35,000
Denmark 280,000 DKK
Estonia 550,000 EEK
Finland Republic € 35,000
France € 100,000
Germany € 100,000
Greece € 35,000
Hungary 8,800,000 HUF
Ireland € 35,000
Italy € 35,000
Latvia 24,000 LVL
Lithuania 125,000 LTL
Luxembourg € 100,000
Malta € 35,000
Netherlands € 100,000
Poland 160,000 PLN
Portugal € 35,000
Romania 118,000 RON
Slovakia € 35,000
Slovenia € 35,000
Swedish 320,000 SEK
UK £ 70,000
Published on par Jonatan Carbonell

Leave a Reply

Your email address will not be published. Required fields are marked *

You may use these HTML tags and attributes: <a href="" title=""> <abbr title=""> <acronym title=""> <b> <blockquote cite=""> <cite> <code> <del datetime=""> <em> <i> <q cite=""> <strike> <strong>