Spain VAT Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in Portugal. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority Agencia Tributaria (AEAT)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	Agencia Estatal de Administración Tributaria (AEAT)
Standard rate	21%
Reduced rates	10%, 4%
Registration threshold	Nil
Filing frequency	Quarterly for most; monthly for large taxpayers / REDEME
E-invoicing / digital reporting	B2G electronic invoicing is already mandatory, and B2B electronic invoicing regulations were approved in 2026, with practical implementation continuing through a phased rollout.
Typical registration lead time	4 weeks domestic / ~4 months intra‑EU