VAT rates in Spain (2026)
Current VAT rates, registration thresholds, and e-invoicing requirements for Spain.
Standard rate
21%
Reduced rates
Super-reduced rate
4%
Registration threshold
No threshold — registration required from first taxable supply
E-invoicing
Last updated: January 1, 2026
Frequently asked questions about VAT in Spain
When was the VAT rate last changed in Spain?
VAT rates in Spain are reviewed regularly by the national government. The current standard rate of 21% has been in effect since the last official update. Check the European Commission VAT database for historical rate changes.
Do I need to register for VAT in Spain?
If you exceed the VAT registration threshold in Spain, you must register for VAT. For cross-border B2B services, you may need to register depending on the type of supply and whether the reverse charge mechanism applies.
What about reverse charge for cross-border sales to Spain?
If you sell services to a VAT-registered business in Spain, you typically apply the reverse charge mechanism. The buyer accounts for VAT instead of you. This applies to most B2B services within the EU.
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