How Can European Companies Without a Registered Office in Spain Legally Import into the Spanish Market?

Table of Contents

1. Appointment of a Fiscal Representative
   • Steps to Appoint a Fiscal Representative
   • Required Documentation
2. Appointment of a Customs Representative
   • Steps to Appoint a Customs Representative
3. Customs Activation and Operations

In recent years, more and more companies across Europe —Italy, France, Germany, Portugal, among others— have been marketing their products in Spain without the need to have a permanent establishment in the country. However, despite the globalization of trade, imports of goods from outside the European Union into Spanish territory must comply with a series of legal requirements established by the Spanish Tax Agency (AEAT) and Customs.

At Omnia Aduanas, we offer a comprehensive service to help European companies import products into Spain with full legal certainty and tax efficiency, ensuring compliance with all tax, customs, and documentary requirements.

Let us look at the case of a European company with no registered office in Spain that we recently handled. The company meets the following criteria:

• It has an EORI and VAT number from Italy.
• It does not have a permanent establishment in Spain.
• It does not have a Spanish digital certificate, which prevents it from operating directly on the AEAT’s electronic office (it cannot file Form 036, authorize powers of attorney, or consult the Single Administrative Documents -DUA-).

In this context, the company cannot carry out imports in Spain by itself unless it has an authorized representative. To do so, there are two key roles that must be properly appointed so that the import process is legal and operational:

• Customs representative
• Fiscal representative

If you are not yet familiar with the basic concepts of foreign trade in Spain — what the EORI is, how the DUA works, or what documentation you need for your first import — we recommend starting with our guide: How to Start Importing into Spain?

In this article, we address a more specific case: European companies operating in the Spanish market without having a permanent establishment or a Spanish VAT number. This is an increasingly common scenario that requires a legal and customs approach different from that of a company based in Spain.

1. Appointment of a Fiscal Representative

The fiscal representative is responsible for managing the relationship with the AEAT, as well as obtaining a Spanish VAT number for the foreign company. Below, we outline the steps required to complete this procedure:

Steps to Appoint a Fiscal Representative:

1. Signing the appointment document: The company signs a document appointing Omnia Aduanas as its fiscal representative in Spain.
2. Filing Form 036: Omnia Aduanas must file Form 036 (section 6B: "Appointment of representative"). This form is essential for registering the Spanish VAT number. Access Form 036 – AEAT
3. Power of attorney: the Italian company must attach a power of attorney issued before a notary or competent authority in the country of origin. This power must be apostilled and, if necessary, translated into Spanish by a sworn translator.
4. Processing by Omnia Aduanas: Omnia Aduanas files the procedure on behalf of the client using a Spanish digital certificate.
5. Obtaining the Spanish VAT number: The AEAT generates the Spanish VAT number, and from that moment on, all notifications related to the company will be sent to its fiscal representative in Spain.

Required Documentation:

• Deed or certificate of incorporation of the foreign company.
• Copy of the VAT number and EORI from the country of origin.
• Bilingual power of attorney.
• Identification of the signatory of the power of attorney.

2. Appointment of a Customs Representative

Once the Spanish VAT number has been obtained, the customs representative is responsible for handling the import DUA before Spanish Customs — the official document that declares the goods and determines the applicable taxes — as well as the settlement of duties and VAT. If you want to understand in detail what the DUA is and how it works, you can consult our introductory guide to importing.

Steps to Appoint a Customs Representative:

1. Official appointment: The company grants Omnia Aduanas S.L. direct representation before Spanish Customs.
2. Authorization form: The official authorization form is submitted to the AEAT. Access the authorization form
3. Processing of the documents: Omnia Aduanas handles the filing of the import DUA, the settlement of duties and VAT, and the necessary inspections (such as SOIVRE, External Health, BIP, among others).
4. Receipt of official documents: Once the procedures have been completed, the client receives an official copy of the DUA and an invoice with Spanish VAT deductible in accordance with Directive 2008/9/EC.

3. Customs Activation and Operations

Once the company has its active Spanish VAT number, the following actions can be carried out:

• Association with EORI: The Spanish VAT number obtained is associated with the EORI of the country of origin — a mandatory number for operating in foreign trade outside the EU — or, if necessary, a new one is requested with the ES prefix before the AEAT.
• Clearance at ports and airports: Omnia Aduanas can clear goods at any Spanish port or airport (Barcelona, Valencia, Algeciras, A Coruña, Madrid, etc.).
• VAT invoicing and settlement: VAT invoicing and monthly settlement are coordinated through Form 303, which must be filed quarterly or monthly as applicable.

Are you a company or self-employed professional starting from scratch?

If your case is not that of a European company without a registered office, but rather you are taking your first steps in importing into Spain, you may find it more useful to start here: Guide for Your First Import into Spain. You will find everything you need to know about documentation, duties, incoterms, and how to register properly.