Registration process
OSS/IOSS registration process for taxable persons
Any business or professional carrying out transactions eligible under one of the One Stop Shop regimes may request registration at any time by electronically submitting Form 035. To do so, they must hold a valid tax identification number (NIF) in Spain, unless they are taxable persons wishing to register for IOSS through an intermediary in Spain. In such cases, it is the intermediary who holds the valid NIF in Spain and, if necessary, will request an instrumental identification code for the taxable person they represent (if that person does not already have an NIF in Spain) through the following procedure and link:
Obtaining an individual identification code for non-established business owners acting as intermediaries
Completion and electronic submission of OSS/IOSS registration applications:
Manuals and assistance for completion:
Legislation (Ministerial Order approving Form 035):
IOSS registration process for intermediaries
Any business or professional established in the Spanish VAT territory wishing to register as an IOSS intermediary in Spain may request such registration at any time by electronically submitting Form 035.
The requirements for granting registration as an intermediary are regulated under Article 61 septiesdecies of the VAT Regulation, approved by Royal Decree 1624/1992 of 29 December. These essentially entail that the applicant must not have been convicted or sanctioned in the last four years and must be financially solvent.
Completion and electronic submission of IOSS registration applications for intermediaries:
Manuals and assistance for completion for IOSS intermediaries:
Agencia Tributaria: Presentación régimen de Importación intermediario
Appointment of a tax representative for registration within the Union OSS
NOT REQUIRED
Refusal of registration
If registration for OSS/IOSS or as an IOSS intermediary has been denied, the applicant may file a reconsideration appeal (recurso de reposición) (Articles 222 to 225 of Law 58/2003, General Tax Law). This appeal is optional and must be submitted in writing to the body within the State Tax Administration Agency that issued the denial decision and must include the following information:
- Full name or company name and Tax Identification Number (NIF). If acting through a representative, the full name or company name and NIF of the representative must be also included.
- The decision being appealed, its date, and its reference number.
- An express statement confirming that no economic-administrative claim has been filed.
- The reasons for disagreeing with the decision.
- The place, date, and signature.
It may also be filed via the State Tax Administration Agency's website on the Internet.
After the optional reconsideration appeal, or directly after the denial decision, an administrative claim (reclamación económico-administrativa) before the Central Economic-Administrative Court (Tribunal Económico-Administrativo Central) can be filed (articles 226 to 240 of Law 58/2003, General Tax Law). The application for filing the claim shall be addressed to the body within the State Tax Administration Agency that issued the denial decision, which will forward it to the administrative Court. The application must indicate the administrative Court before which the claim is filed (in this case the Central Court) and must contain, the same information previously mentioned for the reconsideration appeal, except for the statement confirming that no economic-administrative claim has been filed and the reasons for disagreeing with the decision, which may be presented either in the aforementioned application or in a subsequent step before the Court itself.
Link to the Tax Agency’s website for the reconsideration appeal and the administrative claim before the Central Economic-Administrative Court:
Agencia Tributaria: Reposición y vía económico administrativa
Resolutions that conclude the economic-administrative procedure may be appealed through a judicial appeal before the competent judicial body. (Article 249 of Law 58/2003, General Tax Law)
Invoicing
Invoicing
Taxable persons identified in Spain under OSS and IOSS schemes are required to invoice, according to Spanish national legislation, when supplying to a non-VAT taxable person, as stated by articles 164.1 3º of the Spanish VAT Law and 2.3.a) 4 of the Spanish Invoicing regulation, approved by the Royal Decree 1619/2012 (Hereinafter Invoicing Regulation).
If the amount to be billed is not higher than 400 euros (VAT included), the taxable person might issue a simplified invoice, according to article 4.1.a) of the Invoicing Regulation. Additionally, in the case of retail sales, the taxable person might issue a simplified invoice when the amount to be billed is not higher than 3.000 euros (VAT included).
Invoices should include the details stated by article 6 of the Invoicing Regulation, which is the transposition of article 226 of the Directive 2006/112/EC, unless a simplified invoice applies, in which the details are stated by article 7 of the Invoicing Regulation.
Invoices can be issued in any language, but the invoice may have to be translated into Spanish upon request from the VAT authorities, according to article 12.2 of the Invoicing Regulation.
An invoice must be issued at the time VAT becomes chargeable when the recipient is a non-taxable person. Otherwise, it may be issued when the VAT becomes chargeable or by the day 16th of the month following the VAT accrual. Reference to the above may be found in Article 11 of the Invoicing regulation.
In Spain, summary invoices for telecommunications, broadcasting and electronic services provided to the same non-VAT taxable persons must be issued, at the latest, on the last day of the calendar month during which the relevant transactions took place. Reference to the above may be found in Article 13.1 of the Invoicing regulation.
Electronic invoices are available in Spain in accordance with the rules laid down in Directive 2006/112/EC. Reference to the above may be found in Article 8, 9 and 10 of the Invoicing Regulation. Batches of electronic invoices are available in Spain in accordance with the rules laid down in Directive 2006/112/EC.
Reference to the above may be found in Article 13 of the Invoicing regulation.
VAT returns
Formalities in the submission of the VAT return
The taxable person under the OSS/IOSS schemes, or the IOSS intermediary if applicable, must submit the periodic returns arising from the One Stop Shop regimes using Form 369.
Electronic submission of VAT returns in Spain as MSID (Form 369):
Manuals and assistance for completion:
Legislation (Ministerial Orders approving and modifying Form 369):
Corrections to returns after the three-year period
In Spain, corrections to VAT returns after the expiration of the three-year period are permitted through direct contact with the Spanish tax authority during the fourth year.
Taxpayers must prepare a written request for the rectification of the OSS/IOSS VAT self-assessment addressed to the State Tax Administration Agency (Agencia Estatal de Administración Tributaria).
The written request must include the following information:
- Full legal name and Tax Identification Number (NIF), and, if acting through a representative, also the full name or legal name and NIF of the representative.
- Identification of the OSS/IOSS VAT self-assessment for which rectification is requested.
- The reasons for submitting the rectification request, along with supporting documentation.
- Place, date, and signature.
The written request, together with the supporting documentation, can be submitted electronically via the electronic registry if you possess the required digital certificate, through the following link:
Agencia Tributaria: Rectificación de autoliquidaciones de Gestión Tributaria.
Alternatively, it can be sent by certified mail addressed to:
Oficina Nacional de Gestión Tributaria
C/ Lérida no. 32-34
28020 MADRID (Spain)
When the correction results in a lower tax liability, the applicable national regulation is Article 120(3) and Article 221 of Law 57/2003, the General Tax Law. Furthermore, according to Articles 66 and 67 of the General Tax Law, the right to request a refund of undue payments resulting from the rectification request expires after four years. Therefore, such a request can only be made one year after the expiration of the three-year correction period established under the One Stop Shop rules.
Payment modalities and deadlines
Payment modalities in Member State of identification (MSID)
The payment deadline established is regulated by EU legislation. As a general rule, payment is usually made upon submission of the return.
EU and Non-EU Scheme:
For businesses or professionals established in Spain, or those who hold an account with a collaborating financial entity with the State Tax Administration Agency (AEAT), payment can be made through the AEAT’s payment gateway (by direct debit, credit/debit card, or Bizum).
For businesses or professionals not established in the Community who do not hold an account with a collaborating entity with the AEAT, payment can be made via international bank transfer or through the AEAT’s payment gateway (by credit/debit card or Bizum).
Import Scheme (with/without intermediary):
If it is an import scheme without an intermediary, the taxpayer must be a business or professional established in Spain with an account at a collaborating entity with the AEAT; therefore, payment can be made through the AEAT’s payment gateway (by direct debit, credit/debit card, or Bizum).
If it is an import scheme with an intermediary, as the payment is made by the intermediary established in Spain, they must hold an account with a collaborating entity and, therefore, can pay via the AEAT’s payment gateway (by direct debit, credit/debit card, or Bizum).
Link to the procedure:
To make an additional payment for a previously filed tax return with a balance due, where the full amount has not yet been paid, the following link must be used:
Agencia Tributaria: Ingreso adicional de una declaración presentada previamente
Additional payment-related procedures in the Member State of consumption (MSCON)
Applicable payment deadline
The deadline for submission and payment of any of the three regimes is the calendar month following the end of the period to which the return relates. If the last day is a non-working day, the deadline does not change.
In the case of entrepreneurs or professionals registered under the Union Scheme, or those not established in the Community but registered under the Non-Union Scheme, they must submit a return for each calendar quarter.
In the case of entrepreneurs or professionals registered under the Import Scheme, or, where applicable, the intermediaries acting on their behalf, they must submit a return for each calendar month.
If the taxable person or intermediary fails to make the payment or does not pay in full, the Member State of Identification will send an electronic reminder on the tenth day following the due date for payment. If the taxable person or intermediary still fails to pay after the reminder issued by the Member State of Identification, subsequent reminders and measures taken to collect the VAT shall be the responsibility of the Member State of Consumption.
If the Member State of Consumption sends a reminder, the taxable person or intermediary can no longer pay the outstanding VAT to the Member State of Identification; instead, they must pay it directly to the Member State of Consumption.
Spain, as the Member State of Consumption (MSCON), is the State that, on the one hand, issues the enforcement order in case of non-payment of VAT attributable to our country, and on the other hand, calculates interest, surcharges, and penalties arising from the failure to submit the return, failure to pay within the deadline, or late payment that falls outside the One-Stop Shop system. Such cases are the responsibility of the Member State of Consumption, which will apply its internal rules and procedures.
- When Spain is the MSCON, a payment made to the Member State of Identification (MSID) is considered to have been made on the payment date reported by the MSID in the corresponding payment message sent to Spain as MSCON. Normally, the MSID reports that the payment has been made on the day the funds entered its bank account, thereby releasing the payer from their obligation to the public treasury for the amount paid from that moment.
Due to banking procedures and the possible existence of non-working days, there may be a delay between the date on which the taxable person or intermediary orders the payment and the date the funds are received in the MSID's account (the date reported by the MSID to Spain). Therefore, taxpayers are advised to make the payment a few days before the deadline expires, so that the date reported by the MSID to Spain falls within the payment period.
If Spain has already issued the payment reminder as MSCON, the entrepreneur or professional must pay directly to the Spanish Tax Administration in the form and within the deadlines indicated in the reminder document itself. Additionally, when the payment reminder (enforcement order) is issued, an email is also sent to the taxpayer informing them how to access the reminder via the AEAT website and how to make the payment.
The deadline to pay the outstanding debt in Spain as MSCON once the enforcement order has been notified is as follows:
i)If the document was received between the 1st and the 15th of the month, the payment deadline ends on the 20th of the same month.
ii) If the document was received between the 16th and the last day of the month, the payment deadline ends on the 5th of the following month.
If the last payment day falls on a Saturday, Sunday, or public holiday, the payment deadline will be extended to the next working day.
It should be noted that the enforcement order must be formally notified. To this end, the taxpayer must access the corresponding link included in the email sent to them.
Payment Facilitation and Support for Arrears
It is not possible to set up a direct debit for the payment of the amount resulting from this settlement, nor is it possible to request a deferral.
Reimbursements
As the Member State of consumption, do you require the taxable person to submit an additional claim before making the reimbursement?
NO
However, the Spanish tax authority may send a request to the business or professional asking for clarification or additional documentation regarding the refund request.
Reimbursement threshold as Member State of consumption
NO
Release from payment of insignificant amounts of VAT
NO
Refund of deductible VAT by non-EU established trader
Non-EU established businesses registered in OSS/IOSS may request a refund of input VAT incurred in Spain on the acquisition of goods or services necessary for the activity covered by OSS.
If no other economic activity is carried out in Spain other than the one covered by OSS/IOSS that would require registration in the general VAT scheme, the business may request a refund of input VAT through the procedure regulated by Directive 86/560/EEC (Thirteenth Directive), by electronically submitting Form 361.
Refund application, manuals, and assistance:
Penalties for non-compliance (as Member State of consumption)
Applicable penalties for non-compliance are the general ones of the Law 58/2003 (General Tax Law)
Failure to register and late registration
Penalties as MSID
For late registration a penalty of EUR 400 shall be imposed. It can be reduced to EUR 200 if the registration is performed before a request of the Spanish State Tax Agency takes place (article 198 of the General Tax Law).
In case of inaccurate registration a penalty of EUR 250 shall be imposed (article 199 of the General Tax Law).
Non-compliance with accounting obligations
Penalties as MSCON
(article 200 of the General Tax Law)
As a general rule, failure to record or the incorrect record of a transaction in a VAT ledger is subject to a penalty of EUR 150.
Inaccuracy or omission of operations, or the use of accounts with a meaning different from the one corresponding to them, shall be sanctioned with a proportional pecuniary fine of one percent of the debits, credits, or entries that are omitted, inaccurate, falsified, or recorded in accounts with a meaning different from the one corresponding to them, with a minimum of EUR 150 and a maximum of EUR 6,000.
The failure to keep or preserve the accounting records, books, and registers required by tax regulations, the computer programs and files that support them, and the coding systems used, shall be sanctioned with a proportional pecuniary fine of 1% of the taxpayer's turnover in the fiscal year to which the infringement relates, with a minimum of 600 euros.
Non-submission and late submission of VAT returns
Penalties as MSCON
The penalty for late filing or not filing a VAT return without a financial impact for the Treasury is EUR 200 in case of prior request from the Spanish State Tax Agency and EUR 100 in case of late submission without prior request (article 198 of the General Tax Law).
In case of financial impact:
Late submission of the return without prior request of the Tax Agency: surcharge of 1% on the due tax plus another 1% per additional full month of delay. If the delay is longer than 12 months, the surcharge applied shall be a 15% plus delay interests (article 27 of the General Tax Law).
- Late submission after request or non-submission: a penalty ranging from 50% to 150% of the VAT amount due will be imposed, depending on the seriousness of the offence (article 191 of the General Tax Law).
Incomplete and incorrect VAT returns
Penalties as MSCON
The penalty for incorrect filing of a return without financial impact is EUR 150 (article 199 of the General Tax Law).
In case of financial impact resulting from control activities of the Tax Agency, a penalty ranging from 50% to 150% of the VAT amount due will be imposed, depending on the seriousness of the offence (article 191 of the General Tax Law).
Non-payment and late payment of VAT
Penalties as MSCON
In the event that a self-assessment has been submitted but the payment of the debt occurs after the voluntary payment period has ended without a prior request of the Tax Agency, an executive surcharge of 5% shall apply. In the case where the Administration has requested payment by issuing a formal notice of enforcement (providencia de apremio), a surcharge of 10% or 20% shall apply, depending on whether the full amount of the unpaid debt from the voluntary period, plus the applicable surcharge, has been settled before the deadline specified by the Administration in the enforcement notice for payment (article 28 of the General Tax Law).
Others
Time of supply – chargeability
Deferment and Cash Accounting Scheme:
1. General Tax Point Rules
Under Spanish VAT law, tax liability arises when the supply is completed (the tax point), governed by the following criteria:
- Supply of Goods: The tax point occurs when the goods are placed at the disposal of the customer. In the case of intra-Community transactions, this is deemed to occur when transport is completed and the goods arrive at their destination within the European Union.
- Supply of Services: The tax point arises upon the full performance or completion of the services.
2. Special Rules and Exceptions
- Continuous Supplies: For ongoing or continuous supplies of services, VAT accrues when the consideration becomes due or, failing that, on an annual basis.
- Advance Payments: If an advance payment is made prior to the supply, VAT becomes chargeable upon actual collection of the payment by the supplier.
3. Cash Accounting Scheme Limitations
Although the cash accounting scheme was introduced in Spain on 1 January 2014, its scope is restricted. Currently, this scheme is not applicable to operations declared under the One-Stop Shop (OSS) regimes.
Reference to the above may be found in Article 75.1.2º, 75.1 7º, Article 75.2 and Article 163.12th.2a).
Reminder Messages
The system established by the Spanish Administration for sending reminders related to OSS/IOSS obligations is as follows:
- Spain as the Member State of Identification (MSID):
Reminders for tax returns and payments are sent via email to the business or professional, or to the intermediary. The email address used is the one provided as the contact email when registering for the corresponding OSS/IOSS scheme (or the updated email address, if a modification of this data has been submitted). If an intermediary is appointed, the reminder is sent to them.
If there is any doubt regarding the reliability of the received reminder message, you may contact: moss
correo [dot] aeat [dot] es (moss[at]correo[dot]aeat[dot]es)
- Spain as MSCON
The sending of payment reminders as MSCON is carried out by dispatching a document via postal mail to the entrepreneur, professional, or IOSS intermediary at the address provided to the tax administration of the Member State of Identification (MSID) in the OSS/IOSS registration information.
Additionally, the issuance of the reminder is notified via email to the contact email address provided to the tax administration of the MSID in the OSS/IOSS registration information.
In case of doubt regarding the reliability of the received reminder message or any queries related to the document, you may contact the various information and assistance channels made available by the AEAT for this purpose:
- Telephone appointment: to request a call at a time that suits you best, visit https://sede.agenciatributaria.gob.es, click on the option: 'Asistencia y Cita' (Assistance and Appointment), and then 'Pagar, aplazar y consultar Deudas' (Pay, defer, and consult Debts).
- Chat: to request assistance from a specialized agent.
Exclusion and Appeals
Appeal procedures
In case of disagreement with the OSS/IOSS exclusion agreement, an appeal for reconsideration (recurso de reposición) can be filed (Articles 222 to 225 of Law 58/2003, General Tax Law). This appeal is optional and must be submitted in writing to the body within the State Tax Administration Agency that issued the exclusion decision and must include the following information:
- Full name or company name and Tax Identification Number (NIF). If acting through a representative, the full name or company name and NIF of the representative must be also included.
- The decision being appealed, its date, and its reference number.
- An express statement confirming that no economic-administrative claim has been filed.
- The reasons for disagreeing with the decision.
- The place, date, and signature.
It may also be filed via the State Tax Administration Agency's website on the Internet.
After the optional reconsideration appeal, or directly after the exclusion decision, an administrative claim (reclamación económico-administrativa) before the an Economic-Administrative Court (Tribunal Económico-Administrativo) can be filed (articles 226 to 240 of Law 58/2003, General Tax Law). The application for filing the claim shall be addressed to the body within the State Tax Administration Agency that issued the exclusion decision, which will forward it to the competent administrative Court. The application must indicate the administrative Court before which the claim is filed and must contain, the same information previously mentioned for the reconsideration appeal, except for the statement confirming that no economic-administrative claim has been filed and the reasons for disagreeing with the decision, which may be presented either in the aforementioned application or in a subsequent step before the Court itself.
Link to the Tax Agency’s website for the reconsideration appeal and the administrative claim before the Economic-Administratvie Court:
Agencia Tributaria: Reposición y vía económico administrativa
Resolutions that conclude the economic-administrative procedure may be appealed through a judicial appeal before the competent judicial body. (Article 249 of Law 58/2003, General Tax Law)
Language of procedures:
In accordance with Article 15 of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations:
The language of proceedings processed by the General State Administration shall be Spanish. However, persons interested in addressing the bodies of the General State Administration located in the territory of an Autonomous Community may also use the language that is co-official in that region.
Steps after exclusion/de-registration
When a taxable person ceases to use OSS/IOSS but continues to carry out transactions located in Spain, they must register for VAT purposes in Spain to declare the VAT attributable to Spain.
For this purpose, if they do not have a VAT ID (NIF IVA), they must apply for one:
Agencia Tributaria: Cómo solicitar un NIF
Supplies in Spain must be declared by submitting Form 303.
Agencia Tributaria: Cómo presentar la declaración de IVA – modelo 303
Other rules
Use and Enjoyment DGT
In Spain, hiring of means of transport provided both to taxable persons and non-VAT taxable persons, if otherwise taxable outside of the EU is subject to Spanish VAT when these services are used and enjoyed within Spanish territory.
Use and enjoyment rules are applicable to the services enlisted in art 69.Dos of the VAT Law but not to electronic, telecommunications and broadcasting services Reference to the above may be found in Article 70.Dos of the Spanish VAT Law and Doctrine from the General Tax Directorate.
Bad Debt relief DGT
General rules for bad debt relief established in article 80 of the VAT Law (Ley 37/1992) apply to OSS/IOSS schemes for operations in the VAT territory of Spain.
(DGT explicar en detalle lo que considere relevante del artículo 80)
Bad debt relief is available in Spain, subject to the following requirements (among other formal and timing requirements):
- One year (smaller entities may opt to wait only 6 months) has elapsed since the moment when VAT became chargeable;
- The unpaid invoice is registered in the provider's VAT records;
- The customer must be a taxable person or the taxable basis of the transaction is higher than EUR 50.
- The provider must have initiated a payment request by means of a judicial claim, through a Public Notary request or by any other means (if the debtor is a Public Body, a specific certificate must be obtained in which the pending debt is outlined).
As of January 2014, the recipient should communicate the amendment procedure to the Tax Authorities by an specific form enabled in the Authorities´ website.
Reference to the above may be found in Article 80.4 of the Spanish VAT Law and 24.2 of the VAT Regulation.
Article 80.3 of the Spanish VAT Law also outlines the possibility to recover VAT bad debts when the debtor is declared in bankruptcy. In this case, some specific formal and timing requirements must be complied with (other than the ones set forth in Article 80.4).
For operations included in the OSS/IOSS schemes located in other MS, the national law of such MS transposing article 90 of the VAT Directive shall apply.
According to article 63c 1(e) of the Council Implementing Regulation (EU) 282/2011 and 61 sexiesdecies e) of the Spanish VAT Regulation (Real Decreto 1624/1992), in order to be regarded as sufficiently detailed within the meaning of Articles 369 and 369k of Directive 2006/112/EC, the records kept by the taxable person in the EU Scheme and non-EU scheme shall contain the following information, in order for the MSCON to be able to check the data included in the tax returns: […] any subsequent increase or reduction of the taxable amount.
Additional obligations deemed necessary for collecting VAT and preventing evasion (anti- avoidance measures) DGT
Spain has not implemented any rules or anti-avoidance measures that may directly impact OSS services provided to non-VAT taxable persons.