Spain VAT/IVA VIES Registration
When we incorporate a Spanish company, we obtain a provisional CIF identification number so the company can registered with the Mercantile Register
Once incorporated, we register your company for taxes:
- Register for IVA
- Register for Corporation Tax and Business Activity Tax (IAE)
- Register for Social Security, if a company is to have employees
- Obtain a digital signature, so that notifications and tax returns can be filed online
The CIF number becomes the VAT number when the company registers for VAT and can be converted into a Europe VAT number on the VIES register.
VIES Register
A Spanish IVA number does not appear on the European register unless you apply for it.
This restriction is to prevent tax fraud, any company which business in Spain with premises, staff or a tax agent can convert their IVA number into a European VIES number.
In order to gain a VIES number we require proof of trading within Europe for example:
- details of contracts or business relations with companies in Europe outside Spain- both purchase and sale
We apply for the company tax identification code (código de identificación fiscal/CIF) and register for VAT (IVA).
Your CIF acts as your VAT number and allows you to open a bank account in the company’s name.
Inter-community VAT number (NIF-IVA / ROI) for a foreign company with a Representative Office in Spain, resulting in an ESN0000000X-type number.
Mandatory documents
Documents usually apostilled + sworn translated
- Certificate of Incorporation
- Articles of Association
- Extract from foreign commercial register
- Passport/ID of directors
- Power of Attorney for Spanish representative
- Proof of Spanish Representative Office address
Economic justification
At least one of the following:
- Draft or signed intra-EU contracts
- Letters of intent with EU customers/suppliers
- Invoices or pro-forma invoices
- Business plan explaining:
- Why Spain is used for EU VAT registration
- Nature of intra-EU transactions
- Expected volumes
- Review & approval process
- The Agencia Tributaria performs a manual review
- They may visit the representative office
Before requesting intercommunity VAT registration, the foreign company must already have a Spanish NIF Issued by the Agencia Tributaria
Registered Representative Office in Spain
- Registered with the Spanish Tax Agency
- Note: A representative office does not create a permanent establishment by itself, but it allows VAT registration.
Fiscal representative (mandatory if non-EU)
- EU company – fiscal rep usually not required
- non-EU company – mandatory, with joint VAT liability
Acceptance of the work and request for a Foreign Company
A foreign company which has got an “N” number (meaning they have not incorporated a “branch” or a “subsidiary”) is unlikely to get a VIES number
If an organisation incorporates a branch (succursal) or a subsidiary (SL), it means that they will have at least one director. If this director is resident, and the tax office knows where the company is run from; then there is more likelihood that the VIES number will be granted.