Specialists in VAT, Customs and Environmental Tax.
Practical analysis on VAT, international trade, customs, environmental taxes, RAP, CBAM and tax developments that affect companies operating in Spain and the European Union.
The content published in this blog is merely informative. It does not constitute tax, legal, customs or accounting advice, nor does it replace the individualised analysis of each specific case. Regulations may change and their application depends on the specific circumstances of each company or operation. To make decisions with tax or customs impact, we recommend seeking personalised professional advice.
Mandatory Electronic Invoicing in Spain: Requirements and Implementation Deadlines
Mandatory electronic invoicing in Spain will introduce new compliance requirements for businesses and professionals. Following the publication of Order HAC/1028/2026, companies now have a defined implementation timetable. Businesses with annual turnover exceeding €8 million must comply from October 2027, while the remaining businesses will generally become subject to electronic invoicing from October 2028. Additional deadlines apply to certain invoice status and payment reporting obligations. This article explains the main requirements, implementation deadlines and practical considerations for companies operating in Spain, including the importance of reviewing Spanish VAT treatment and invoicing procedures before implementing automated electronic invoicing systems
Online Education in Spain: Spanish VAT Exemption or Electronically Supplied Services?
Online education in Spain may qualify for a Spanish VAT exemption, but using a digital platform does not automatically determine how a course is taxed. Under Spanish VAT Law, providers must assess the nature of their educational activities, the subjects taught and the extent of teacher involvement. Live online teaching may receive different treatment from automated courses, recorded lessons and digital subscriptions. The classification also affects VAT place-of-supply rules, particularly for international providers serving students in Spain. VAT & Green Tax advises educational institutions and foreign businesses on Spanish VAT exemptions, electronically supplied services and compliance obligations for online training activities.
Professional Diesel Refund in Spain for Non-Resident Transport Companies.
Transport companies established in other EU Member States may be eligible for a professional diesel refund in Spain on qualifying fuel purchases. Accessing this scheme requires more than refuelling in Spain: operators and individual vehicles must be registered with the Spanish Tax Agency, and purchases must be made using authorised professional diesel cards. Fleet changes, incorrect licence plates and missed annual mileage declarations can compromise refunds. VAT & GREEN TAX helps non-resident transport operators and fuel card managers coordinate beneficiary registration, vehicle updates and ongoing compliance, while checking the refund rules applicable to each supply period. Contact our specialists for assistance.
Waiver of the VAT Exemption on Spanish Real Estate Transactions: When Is It Possible?
The waiver of the VAT exemption can significantly affect the taxation of Spanish real estate transactions. Before applying it, it is essential to determine whether the transaction is subject to VAT, whether an exemption applies, the purchaser’s right to deduct input VAT and the intended use of the property. This article analyses the requirements under the Spanish VAT Act, the reverse charge mechanism and relevant Spanish tax rulings involving residential properties, commercial premises, tourist accommodation, bare ownership, auctions and foreign non-established companies. It also explains why the transaction should be reviewed carefully before completion to avoid unexpected tax consequences.
EU Supply Chain Optimisation for Non-EU Companies: Tariff Classification, Incoterms, VAT and Product Controls
Selling products in the European Union requires much more than arranging transport and customs clearance. For non-EU companies, tariff classification, Incoterms, VAT and product compliance should be analysed together before the first shipment. The chosen structure can affect customs duties, import VAT recovery, VAT registrations, EORI requirements and regulatory obligations such as EPR or CBAM. Particular attention should be paid to DDP transactions, where the foreign seller may assume unexpected VAT and customs responsibilities. VAT & GREEN TAX helps international companies design efficient EU supply chains, reduce compliance risks and avoid unnecessary tax costs before entering the European market.
Spanish VAT Refund on Tooling for Non-EU Companies
Non-EU companies may incur significant Spanish VAT when purchasing moulds, dies, tooling or equipment used by Spanish manufacturers. While VAT refunds for businesses established outside the EU are generally subject to reciprocity requirements, Spanish VAT legislation provides a specific exception for certain tooling and mould transactions. This can allow companies established in countries such as the US, China, India or the UK to recover Spanish VAT that might otherwise be treated as a cost. This article explains when the exception applies, the conditions that must be met, the documentation required and how the refund procedure works in Spain.
EORI number: how to obtain one in the European Union
Obtaining an EORI number is an essential step for businesses importing or exporting goods within the European Union. Whether your company is established in the EU or abroad, having a valid EORI is often required to complete customs declarations and avoid delays at the border. This guide explains what an EORI number is, who needs one, how the registration process works in Spain and throughout the EU, and the documentation generally required. It also explains how VAT Green Tax can assist businesses in obtaining a Spanish EORI number in less than three working days in straightforward cases.
Spanish VAT Refund for Non-EU Companies attending trade fairs and events in Spain
Many non-EU businesses wrongly assume that Spanish VAT cannot be recovered if their country has no reciprocity agreement with Spain. However, Article 119 bis of the Spanish VAT Law provides an important exception for expenses related to commercial trade fairs, congresses and professional exhibitions held in Spain. Companies from the United States, China, Hong Kong, the United Arab Emirates and many other jurisdictions may be entitled to recover VAT on qualifying hotel, restaurant, transport and event access costs. This guide explains the legal framework, eligibility requirements, common mistakes and how to successfully claim a Spanish VAT refund.
EPR IN FRANCE. PACKAGING WEEE AND BATTERIES
France has one of the most comprehensive Extended Producer Responsibility (EPR) systems in Europe. If your business sells packaged products, electrical and electronic equipment (WEEE) or batteries in France, you may be required to register, obtain a Unique Identification Number (UIN), submit periodic reports and comply with French environmental regulations. This guide explains who is affected, which products are covered, the main compliance obligations and the risks of non-compliance. At VAT & Green Tax, we help international businesses manage French EPR registrations and ongoing compliance for packaging, WEEE, batteries and other environmental obligations across the European Union.
Spanish VIES registration: how to resolve a VAT number not showing in VIES
If your Spanish VAT number does not appear in VIES, your company may face delays with EU suppliers and customers, VAT being incorrectly charged and compliance risks. This article explains why a Spanish VAT number may not be visible in VIES, the most common reasons why the Spanish Tax Authorities reject VIES applications and how to successfully obtain Spanish VIES registration. We also explain the documentation typically required by the AEAT and the practical steps businesses can take to resolve VIES registration issues quickly. VAT Green Tax assists Spanish and international companies with Spanish VIES registrations every week.
