If your business requires a Spanish VAT registration, the Spanish Tax Authority (Agencia Tributaria) may request various documents to verify your company, its representatives, and the nature of its business activities.

The exact requirements depend on whether the business is established within the European Union (EU) or outside the European Union (NON-EU).

This guide explains the documents commonly required and when notarisation, apostille certification, or fiscal representation may be necessary.

🇪🇺 EU Companies

Companies established within the European Union generally benefit from a simplified registration process.

However, supporting documentation is still required to verify the company and its VAT obligations.

Commonly Required Documents

📄 Company Registration Certificate

Examples include:

• Certificate of Incorporation
• Commercial Register Extract
• Company Registration Extract

The document should normally:

✅ Show the current legal status of the company

✅ Identify directors or legal representatives

✅ Be recently issued (typically within the last 6 months)

📄 VAT Certificate

A valid VAT certificate issued by the company's home tax authority.

This confirms:

• Existing VAT registration status
• VAT number
• Tax authority registration details

📄 Tax Identification Certificate

Where applicable, the Spanish Tax Authority may request evidence of the company's domestic tax registration.

👤 Director or Legal Representative Identification

Examples include:

• Passport
• National ID card

The individual named should be authorised to represent the company.

🏦 Company Bank Statement

A recent business bank statement may be requested to confirm:

• The existence of an active business bank account
• The company's trading activities
• Ownership of the account

The account should be held in the company's name or clearly linked to the business entity.

📦 Proof of Business Activities

Depending on the reason for registration, additional documents may be required such as:

• Warehouse agreements
• Marketplace information (Amazon, eBay, Shopify, etc.)
• Freight documentation
• Import records
• Customer contracts
• Supplier invoices
• Stock movement reports

🌍 NON-EU Companies

NON-EU companies are generally subject to additional verification requirements.

The Spanish Tax Authority often requires a higher level of document authentication before processing the VAT registration.

Commonly Required Documents

📄 Company Registration Certificate

A recently issued company registration document confirming:

• Company name
• Registration number
• Legal structure
• Directors or authorised representatives

📄 Tax Registration Certificate

Evidence that the company is registered for tax purposes in its country of establishment.

📄 Articles of Association / Company Constitution

Documents describing:

• Ownership structure
• Directors
• Corporate governance
• Legal formation

The terminology may vary depending on the country and may also be called:

• Company Constitution
• Incorporation Documents
• Memorandum and Articles of Association

👤 Director Identification

A copy of the passport or national ID card of the company's authorised representative.

🏦 Company Bank Statement

A recent bank statement demonstrating that the company is active and operating.

The account should be held in the company's name or clearly linked to the business.

📦 Evidence of Business Activities

Examples may include:

• Sales invoices
• Supplier invoices
• Marketplace seller accounts
• Import documentation
• Freight agreements
• Warehouse contracts
• Customer contracts
• Purchase orders

✍️ What Is Notarisation?

In many NON-EU registrations, Spain may require certain documents to be notarised.

A notary is an authorised legal professional who verifies:

✅ The authenticity of a document

✅ The identity of the signatory

✅ That signatures were witnessed correctly

Notarisation helps the Spanish authorities confirm that the documents provided are genuine.

🌍 What Is an Apostille?

An Apostille is an international certification used to verify official documents between countries that are members of the Hague Apostille Convention.

The Apostille confirms that:

✅ The document was issued by a legitimate authority

✅ The notary or public official is genuine

✅ The document can be recognised internationally

Without an Apostille, foreign documents may not be accepted by the Spanish authorities.

📜 The Hague Apostille Convention

The Hague Apostille Convention is an international agreement that simplifies the recognition of public documents between participating countries.

If your country is a member of the Convention:

📌 Documents can normally be certified with an Apostille.

If your country is not a member:

📌 Additional legalisation procedures may be required.

⚠️ Do All Documents Need an Apostille?

Not necessarily.

The exact requirements depend on:

• The country of establishment
• Whether the company is EU or NON-EU
• The type of registration
• Current Spanish tax authority requirements

Your Registration Assistant will confirm which documents require:

✅ Notarisation

✅ Apostille certification

✅ Certified translations

🌍 Fiscal Representation for NON-EU Companies

Depending on the circumstances and the company's country of establishment, Spain may require the appointment of a Fiscal Representative.

A Fiscal Representative:

• Acts as the local tax representative
• Communicates with the Spanish Tax Authority
• Supports VAT compliance obligations
• May share responsibility for certain VAT obligations

Additional due diligence and documentation requirements may apply.

📌 Important Information

📌 Document requirements vary from case to case.

📌 Documents should normally be clear, complete, and fully readable.

📌 Recently issued documents are often required.

📌 Apostille and notarisation requirements are more common for NON-EU companies.

📌 Additional documents may be requested depending on the business model and supply chain.

📌 Providing complete documentation early can help reduce delays in the registration process.

🤝 Need Help?

If you are unsure which documents are required for your Spanish VAT registration, please contact your hellotax Registration Assistant.

Our team will explain the requirements applicable to your specific case and guide you through the document preparation process.