🇪🇸 How VAT Works for Businesses in Barcelona
VAT (IVA in Spanish) is a value-added tax applied to most goods and services sold in Barcelona and across Spain. Whether you’re a freelancer, SL company, or branch office, if you sell taxable goods or services, VAT registration and compliance is mandatory.
✅ Standard rate: 21%
✅ Reduced rates: 10% (e.g. tourism), 4% (books/food)
✅ Filed quarterly + annually
✅ Full digital system via AEAT (Agencia Tributaria)
📝 Who Must Register for VAT in Barcelona?
| Business Type | VAT Requirement |
|---|---|
| SL company | Mandatory if engaging in taxable activity |
| Freelancer (autónomo) | Mandatory if not exempt (e.g., legal, design) |
| EU business | Must register if selling in Spain (OSS or NIF-IVA) |
| Non-EU business | May require fiscal rep + NIF-IVA registration |
📌 You register for VAT by submitting Modelo 036 or 037 to the Barcelona AEAT office (can be done remotely).
🧾 VAT Returns – What You Must File
| Return | Frequency | Notes |
|---|---|---|
| Modelo 303 | Quarterly | Main VAT return |
| Modelo 390 | Annually (January) | Full year summary |
| Modelo 349 | Monthly | For intra-EU transactions |
| Modelo 368 | Non-EU digital services (Mini One-Stop-Shop) |
💡 SLs and most freelancers must submit Modelo 303 and 390 — even with zero activity.
📅 VAT Filing Deadlines in Barcelona
| Period | Modelo 303 Deadline |
|---|---|
| Q1 (Jan–Mar) | April 20 |
| Q2 (Apr–Jun) | July 20 |
| Q3 (Jul–Sep) | October 20 |
| Q4 (Oct–Dec) | January 30 (with 390) |
⚠️ Filing late = interest and penalties. We offer on-time remote submissions with digital signature setup.
🔄 Input VAT vs Output VAT
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Output VAT: VAT you charge customers
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Input VAT: VAT you pay to suppliers
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You offset input VAT against output VAT when filing
📎 You must issue invoices in Spanish format, with mandatory fields like NIF, address, and tax breakdown.
💡 Should You Register for VAT Voluntarily?
Some businesses (like exporting or exempt services) are not required to register — but it can be beneficial:
✅ Recover input VAT on costs
✅ Appear more professional to clients
✅ Enable intra-EU B2B sales with reverse charge
We evaluate whether voluntary VAT registration is smart for your business model.
❌ Common VAT Errors in Barcelona
⛔ Not registering when required
⛔ Using incorrect invoice formats
⛔ Missing Modelo 390 (annual summary)
⛔ Claiming input VAT on personal expenses
⛔ Failing to deregister VAT after closing company
🧑💼 Our VAT Services in Barcelona
Borderless Lawyers helps you:
✅ Register for VAT (NIF-IVA) with Modelo 036
✅ File quarterly Modelo 303 and annual Modelo 390
✅ Recover VAT on business expenses
✅ Draft and review compliant invoices
✅ Communicate with AEAT and represent you remotely
✅ Act as fiscal rep for non-EU businesses
📞 Need Help with VAT in Barcelona?
Whether you’re launching a business or scaling internationally, we ensure your VAT registration and reporting in Barcelona is accurate and stress-free.
👉 Contact us to register for VAT and stay compliant in Barcelona.