Spain VAT for Amazon Sellers (2026): VAT Number, Filing and Penalties
Getting a VAT number in Spain differs from most EU registrations on the point that decides your cost first: if your business is established outside the European Union, a Spanish-domiciled fiscal representative is compulsory unless one of two narrow statutory carve-outs covers you. As at 2026-08-04 the Agencia Tributaria (AEAT) names Norway as the only country inside the mutual-assistance carve-out; the statute adds establishment in the Canary Islands, Ceuta or Melilla. ...




