+44 (0)1273 022400
The reverse charge mechanism is designed to reduce the frequency with which companies trading across Europe must VAT register. It works across the EU. Spain uses the reverse charge system less than most other EU states.
It allows any transactions to be recorded through the VAT return of the customer, so alleviating the need for the foreign supplier to VAT register in Spain.
The reverse charge mechanism is applied in the following circumstances:
Non-EU businesses selling in Spain will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.
+44 (0)1273 022400
Menu