Spain VAT Compliance Guide
Spain applies a standard VAT (IVA) rate of 21% (reduced 10% / super-reduced 4%) under the Spanish VAT Law (Ley 37/1992). The registration threshold is generally nil for services and limited for goods (the special agriculture and small-business regimes apply). Spain is implementing real-time invoice verification through TicketBai (Basque Country, mandatory) and Veri*Factu (rest of Spain, phased from 2025 under Orden HAC/1177/2024) — the Spanish CTC trajectory.
Spanish VAT compliance is in transition. The rates are stable: 21% standard, 10% reduced, 4% super-reduced. The shift is in invoice verification: the Basque Country has operated TicketBai since 2021 — every invoice must be generated through software that obtains a verification code from the tax authority. The rest of Spain follows with Veri*Factu (Orden HAC/1177/2024), which mandates that invoicing software generate invoices with a verifiable QR code and electronic signature, phased in from 2025. The SII (Suministro Inmediato de Información) applies to large businesses for real-time VAT reporting since 2017.
VAT Rates
| Rate | Applies To |
|---|---|
| 21% | Standard rate — most goods and services |
| 10% | Reduced — certain food, hotel and restaurant services, certain construction, agricultural products |
| 4% | Super-reduced — basic foodstuffs (bread, milk, eggs, fruit, vegetables), books (including e-books), certain medical devices, social housing |
| 0% | Intra-community supplies, exports, international transport |
Registration Thresholds
| Scheme | Threshold |
|---|---|
| Services | Nil — register from the first taxable service |
| Goods (special small-business / agriculture regimes) | Limited regimes apply (régimen especial de la agricultura, ganadería y pesca; régimen simplificado). No general turnover threshold like the UK £90k. |
| Distance sales / cross-border services (EU) | €10,000 combined annual threshold across all EU Member States |
Filing Requirements
VAT return (Modelo 303)
Quarterly for most businesses, monthly for large businesses (turnover > €6,010,121.20). Filed via AEAT with payment due by the 20th of the month following the quarter.
Annual summary (Modelo 390)
Annual VAT summary filed by 30 January of the following year, summarising all quarterly returns.
SII (Suministro Inmediato de Información)
Real-time electronic filing of issued and received invoices, required for businesses with turnover > €6,010,121.20, VAT groups, and those registered under the monthly refund regime. Filed within 4 days of the invoice date.
E-Invoicing Status
Spain is implementing CTC through two parallel systems: (1) TicketBai — mandatory in the Basque Country since 2021, requiring invoicing software to obtain a verification code and QR code from the Basque tax authority before issuance; (2) Veri*Factu — under Orden HAC/1177/2024, applicable to the rest of Spain, requiring invoicing software to generate invoices with a verifiable QR code and electronic signature. Phased implementation begins in 2025. The SII (Suministro Inmediato de Información) provides real-time invoice reporting for large businesses since 2017.
Key Deadlines
Modelo 303 + payment: 20th of the month following the quarter (e.g. 20 April for Q1). Modelo 390: 30 January. SII: within 4 days of the invoice date.
How Nika Helps
Nika captures every supplier invoice with the correct Spanish VAT rate (21% / 10% / 4%), the supplier NIF, and files the original PDF the day it arrives, from {price} per processed invoice. That gives the accountant clean records for Modelo 303, Modelo 390, and the SII where applicable. Nika does not generate Veri*Factu codes or file returns itself.
What is TicketBai?
A real-time invoice verification system mandatory in the Basque Country since 2021. Invoicing software must obtain a verification code and QR code from the tax authority before an invoice is valid. The rest of Spain is implementing the equivalent Veri*Factu from 2025.
What is SII and who must use it?
Suministro Inmediato de Información (Immediate Supply of Information). Real-time electronic reporting of issued and received invoices, required for businesses with turnover > €6 million, VAT groups, and monthly-refund registrants. Filed within 4 days of invoice date.