Supplies Of Goods Received By Spanish Businesses From EU Businesses (Spain)

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Commentary

49 Spain

General (Spain)

Spanish businesses that are not registered as an EU operator (VIES) but receive supplies of goods from EU suppliers may be required to register for VAT if the value of the goods received exceeds the relevant acquisitions threshold (see 49.1).

Whilst unregistered, the business should be charged VAT by its EU suppliers according to the suppliers' local VAT

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