Spanish VAT Numbers can't be used for intra-community transactions when first issued. They need to be verified on VIES first.
When you first register for VAT in Spain, you’ll be issued a Numero de Identification Fiscal (NIF). The NIF is your local VAT number – you can’t use it for intra-community transactions. If you enter this number on an online marketplace, you’ll need to select “local VAT number”.
You may see the NIF referred to as the CIF (Código de Identificación Fiscal) in some places, as that’s what it used to be called.
To make NIF into a VAT number you can use internationally, it will need to be validated on the VAT Information Exchange System (VIES). To have your NIF validated on VIES, you’ll need to apply with the following supporting documents:
- A marketplace certificate
- Purchase or sales invoices between Spain and another EU country
You’ll also need to be regularly submitting ECSL declarations.
Once everything’s submitted, it takes Agencia Tributaria six months on average to process the VIES validation and issue your NIF-IVA (your Spanish EU VAT number).
If you’d like your NIF validated on VIES, get in touch with us.
Your registration in VIES can be cancelled if:
- You don’t make any intra-community acquisitions
- You don’t submit an EC Sales List within a 12-month period
- You don’t submit VAT returns
The cancellation is automatic, and if you need the VIES validation again, you’ll have to resubmit and wait another six months for Agencia Tributaria to process your application.