German VAT for Spanish Companies.
Pan-EU FBA, handled cleanly.

Why Spanish brands suddenly need German VAT

For most Spanish e-commerce sellers, Germany became a VAT obligation in 2026 — not because the rules changed, but because Amazon's Pan-EU FBA changed. Spain joined the mandatory 5-country FBA set (alongside Germany, France, Italy, Poland) in early 2026. From the seller's perspective:

1. Pan-EU FBA from Amazon.es is now multi-country by default. Amazon moves your inventory into 7+ countries including Germany. From the moment your stock lands in a German warehouse, registration is mandatory.
2. Spanish 3PL with consolidated EU fulfilment. Providers offering pan-European fulfilment with German operations trigger the same obligation. Using a DE warehouse for faster delivery creates German VAT exposure.
3. Cross-border B2C past €10k EU-wide. Spanish DTC brands selling across Spain, Portugal, France, and Germany cross the €10,000 annual threshold quickly. OSS or local registration becomes mandatory for the cross-border leg.

What changed for Pan-EU FBA in 2026

Until early 2026, Pan-EU FBA required inventory placement in 4 countries (Germany, France, Italy, Poland). Spain joined as the 5th mandatory country in 2026. The practical implications for Spanish sellers:

• Your Amazon seller account now needs valid VAT registrations for all 5 countries you're selling into.
• Amazon will allocate inventory to all 5 fulfilment regions. You can't opt out and stay in Pan-EU.
• If you don't have German VAT in place when Amazon reallocates stock to Germany, listings get suspended in DE — losing you Germany's largest EU consumer market.
• The deadline pressure depends on Amazon's reallocation schedule for your account, but most Spanish sellers received notice in Q1 2026.

For a deeper look, see the Pan-EU FBA 2026 guide.

OSS or local German registration?

No fiscal representative required

Spanish companies do not need fiscal representation in Germany. Spain is an EU member state, so a licensed German Steuerberater acting as your tax agent is sufficient under §3 StBerG. If a competing provider quotes you a separate "fiscal representation" fee, ask for the legal basis — there isn't one for standard EU-EU compliance.

For the full breakdown, see our fiscal-rep guide.

Finanzamt Kassel-Hofgeismar: the office for Spanish companies

Spanish companies registering for German VAT are routed to Finanzamt Kassel-Hofgeismar under the Bundeszentralamt für Steuern (BZSt) routing per §20a UStG. This is the central office for Spain-DE VAT matters and has been stable for years.

What Finanzamt Kassel-Hofgeismar requires:

• NIF (Spanish tax ID) and confirmation in VIES
• Modelo 037 / 036 registration with the AEAT
• Escritura de constitución (notarised company deed) if requested
• Passport copies of all administradores
• Completed Fragebogen zur steuerlichen Erfassung in German — we prepare it from your Spanish company data
• SEPA direct debit mandate from your Spanish business bank

As EU member-state documents, Spanish corporate records are accepted without Apostille or sworn translation — notably faster than US, UK (post-Brexit), or Chinese registrations.

Monthly filing for Spanish-DE sellers

1. You: Enter German-sourced sales totals into the Vaytax dashboard. Spanish-sourced B2C continues with your gestor + OSS via AEAT.
2. We: Import into DATEV, generate the USt-Voranmeldung, file via ELSTER.
3. Finanzamt: SEPA-debits your Spanish EUR account for VAT owed.
4. You: Filing confirmation in dashboard. Spanish IVA (Modelo 303) and OSS continue through your gestor.

First two years: monthly filing is mandatory. From year three: quarterly becomes possible if annual VAT owed is under €7,500. Dauerfristverlängerung (permanent filing extension) gives you an extra month per deadline.