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Commentary

Supplies of goods by Spanish businesses to EU businesses (Spain)

49 Spain

Spanish-based suppliers that make supplies of goods to VAT registered businesses in other EU member states must abide by the VAT regulations governing intra-EU trade.

Under normal circumstances such supplies are not subject to Spanish VAT provided that:

  1. Ìý

    •ÌýÌýÌýÌý the customer is registered for VAT in another EU member state

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Web page updated on 17 Mar 2025 16:59