Spain E-Invoicing for Foreign Companies: Registration & VAT Guide

When Must Foreign Companies Comply With Spanish E-Invoicing?

When Must Foreign Companies Comply With Spanish E-Invoicing — EU company with Spanish NIF, revenue >€6M: Yes — Yes (from Jul 2026).

How Do Foreign Companies Get a Spanish NIF?

EU Companies (Direct Registration)

1. Apply for NIF at AEAT using Form 036 (census declaration)
2. Provide documentation: Certificate of incorporation, company registration extract, director identification
3. Receive NIF: Starting with N (for non-resident entities)
4. Register for ROI: Registro de Operadores Intracomunitarios (intra-EU operators register) for EU trade

Non-EU Companies (Fiscal Representative Required)

1. Appoint a fiscal representative — must be a Spanish-resident person or entity
2. Representative files Form 036 on behalf of the foreign company
3. Joint liability: The representative is jointly liable for all Spanish tax obligations

What Are the Specific Compliance Requirements?

SII for Foreign Companies

• Same 4-day reporting deadline for issued and received invoices
• Must report using the Spanish NIF, not the foreign tax ID
• Cross-border transactions use specific operation keys (intra-EU, exports, imports)

Verifactu for Foreign Companies

• Same software certification requirements as domestic businesses
• Hash chain must be maintained for Spanish transactions
• Can use their home-country invoicing software if it meets Verifactu technical standards

VAT Obligations for Non-Resident Companies

VAT Obligations for Non-Resident Companies includes: Standard rate: 21% on most goods and services Reverse charge: For B2B services, the Spanish buyer typically handles VAT via reverse charge (inversión del sujeto pasivo)

• Standard rate: 21% on most goods and services
• Reverse charge: For B2B services, the Spanish buyer typically handles VAT via reverse charge (inversión del sujeto pasivo)
• Import VAT: Deferred import VAT available since 2020 for companies filing monthly returns
• VAT refunds: Non-EU companies claim refunds via the 13th Directive procedure; EU companies use the 8th Directive electronic portal

Invoicemonk supports foreign companies operating in Spain with multi-language invoicing, automated SII reporting, Verifactu-certified software, and EU/non-EU VAT handling — simplifying cross-border compliance.