Frequently Asked Questions

Here you'll find answers to the most common questions our clients ask about Spanish VAT and OSS registration.

📧 a) How do I send documents to you?

Please reply directly to the email thread with your Registration Assistant.

Always use the original email thread rather than creating a new one so we can easily track your registration case, supporting documents, and communication history.

📋 b) What do I do next?

Once you have submitted:

• Your completed registration forms
• Your supporting company documents

your Registration Assistant will review everything carefully.

If all information is complete and correct, you will receive the final set of registration documents to:

• Sign
• Date
• Return to us

Your Registration Assistant will guide you through each stage of the registration process and advise if any additional information is required.

⏳ c) How long does it take?

Processing times in Spain can vary depending on:

• The complexity of the application
• Whether additional information is requested
• Whether a Fiscal Representative is required
• The workload of the Spanish Tax Authority (Agencia Tributaria)

Typical processing times are:

🇪🇺 EU Companies: approximately 4–8 weeks

🌍 NON-EU Companies: approximately 8–12+ weeks

⚠️ These timeframes are estimates only and are controlled entirely by the Spanish Tax Authority.

⚡ d) Can the registration process be speeded up?

Unfortunately, no.

Once the application has been submitted, processing times depend entirely on the Spanish Tax Authority.

We will always:

• Process your documents as quickly as possible
• Respond promptly to tax authority requests
• Help minimise avoidable delays

📄 e) Why must my company documents be no older than 6 months?

The Spanish Tax Authority may require recently issued company documents to confirm that:

• Your business is active
• Company information remains valid
• The legal status of the company has not changed

Older documents may result in:

• Delays
• Requests for updated documents
• Additional verification checks

The exact documents required depend on your company structure, country of establishment, and business activities. Your Registration Assistant will confirm the specific requirements applicable to your registration.

💬 f) What is the best way to communicate?

Please always use the original email thread relating to your registration.

This helps:

• Keep all communication together
• Avoid confusion
• Reduce delays
• Ensure all parties have access to the same information

🛟 g) What do I do if I need support?

For this package, you have support from:

• Your Registration Assistant
• Your Account Manager

You can contact us at any time by email and will normally receive a response within:

📌 1 business day

📁 h) What is the file reference number of the registration application and who is my tax office contact?

The Spanish Tax Authority does not usually assign a dedicated contact person for non-resident VAT registrations.

Instead:

• Your application may be assigned an internal file reference number
• This reference may appear on future correspondence received from the tax authority

Please retain any correspondence for your records.

🌍 i) Do NON-EU companies require a Fiscal Representative in Spain?

🇪🇺 EU Companies

EU-established businesses can generally register directly for Spanish VAT purposes.

🌍 NON-EU Companies

Depending on the country of establishment and the circumstances of the registration, NON-EU companies may be required to appoint a Fiscal Representative before the Spanish VAT registration can be completed.

The Fiscal Representative:

• Acts as the local tax representative
• Communicates with the Spanish Tax Authority
• Supports VAT compliance obligations
• May be jointly responsible for certain VAT obligations

Additional documentation, notarisation, and apostille requirements may apply.

💻 j) Can you provide direct access to the Spanish tax portal?

No.

Direct access to the Spanish tax systems is generally not provided to non-resident businesses through hellotax.

Your VAT obligations are managed through:

• VATjar
• Your Registration Assistant
• Your Account Manager
• Your Fiscal Representative (where applicable)

📨 k) How is the registration application submitted and can I receive proof of submission?

Applications are generally submitted electronically or through authorised tax representation channels.

In many cases:

• Formal proof of submission is not immediately available
• The first acknowledgement may be a request for additional information
• Or confirmation of the VAT registration itself

The availability of submission confirmations depends on the Spanish Tax Authority's procedures.

📄 l) Do company documents also need to be less than 6 months old for OSS registration?

Usually not.

The requirement for recently issued company documents mainly applies to:

• New VAT registrations
• Registration amendments

However, updated documents may occasionally be requested during the OSS registration process.

🔒 m) Are my documents secure and where are they stored?

Yes.

All documents provided to hellotax are stored securely and processed in accordance with:

✅ GDPR requirements

Your documents are only shared where necessary with:

• Your Registration Assistant
• hellotax VAT specialists
• Your Fiscal Representative (where applicable)
• The Spanish Tax Authority

🛒 n) Can we trade before the VAT number is issued?

Yes, businesses may generally begin trading before a Spanish VAT number has been issued.

However:

📌 You cannot display a Spanish VAT number on invoices until it has officially been assigned.

📌 Historical transactions may need to be reported once the registration has been completed.

📌 Additional reporting obligations may apply depending on your business activities.

📌 Storing stock in Spain before registration is completed may create VAT obligations that need to be reported retrospectively.

If you intend to store stock or carry out taxable activities in Spain before registration is completed, please discuss this with your Registration Assistant.

🛒 o) What is the difference between VAT Registration and OSS Registration?

VAT Registration

A Spanish VAT registration may be required when a business:

• Stores stock in Spain
• Makes local Spanish sales
• Imports goods into Spain
• Has another direct VAT obligation in Spain

OSS Registration

The One Stop Shop (OSS) scheme allows eligible businesses to report qualifying EU B2C sales through a single quarterly OSS return rather than obtaining multiple VAT registrations across the EU.

📌 A Spanish VAT registration and OSS registration are separate registrations.

📌 One does not automatically replace the other.

🌍 p) Do I need both VAT and OSS registration?

Possibly.

Many ecommerce businesses require both.

For example:

✅ Stock stored in Spain may require a Spanish VAT registration.

✅ Distance sales to consumers in other EU countries may be reportable through OSS.

The correct registration structure depends on your supply chain and business model.

📦 q) What additional information may ecommerce sellers need to provide?

The Spanish Tax Authority may request additional information such as:

• Marketplace details (Amazon, eBay, Shopify, Etsy, etc.)
• Warehouse locations
• Stock movement information
• Supply chain details
• Estimated sales volumes
• Evidence of taxable activities in Spain
• Freight and logistics information
• Proof of intent to trade

Providing complete and accurate information early in the process can help reduce delays.

🧾 r) When do OSS reporting obligations begin?

OSS reporting obligations generally begin from the effective OSS registration date confirmed by the tax authority.

Sales made before the OSS effective date may need to be reported through local VAT registrations where applicable.

Your hellotax team can help determine the correct reporting treatment.

✍️ s) Why do some NON-EU documents require notarisation and an Apostille?

The Spanish Tax Authority may require certain company documents to be:

• Notarised
• Apostilled under the Hague Apostille Convention

This helps verify that foreign company documents are genuine and legally recognised in Spain.

Examples of documents that may require notarisation or apostille certification include:

• Company Registration Certificates
• Articles of Association
• Powers of Attorney
• Tax Certificates

Your Registration Assistant will advise if these requirements apply to your case.

👤 t) What is a NIE or NIF and why might I need one?

Spain uses various identification numbers for tax and administrative purposes.

Depending on the registration:

📌 Company representatives may require a NIE (Foreigner Identification Number).

📌 Businesses may require a Spanish NIF (Tax Identification Number).

These numbers help the Spanish Tax Authority identify businesses and authorised representatives during the registration process.

🤝 Need Help?

If you have questions about your Spanish VAT or OSS registration, please contact your Registration Assistant or Account Manager.

Our team will be happy to guide you through the process and provide updates on your application status.