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 tax advisor 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 representation guide.

Finanzamt Kassel: the office for Spanish companies

Spanish companies registering for German VAT are routed to Finanzamt Kassel under the VAT jurisdiction regulation (Umsatzsteuerzuständigkeitsverordnung, UStZustV), issued under §21 AO, which assigns each foreign company a central tax office by country of establishment. This is the central office for Spain-DE VAT matters and has been stable for years.

What Finanzamt Kassel 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 tax registration questionnaire (Fragebogen zur steuerlichen Erfassung) (tax registration form) 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 and OSS via AEAT.
2. We: Review the figures, generate the UStVA (monthly VAT return), file with the Finanzamt.
3. Finanzamt: SEPA-debits your Spanish EUR account for VAT owed.
4. You: Get filing confirmation in the dashboard. Spanish IVA (Modelo 303) and OSS continue through your gestor.

Filing frequency follows your VAT figures, not how new the registration is. For businesses starting activity between 2021 and 2026, a temporary rule (§ 18 Abs. 2 Satz 6 UStG) sets the first year from the VAT you expect to owe that year: over €9,000 files monthly, otherwise quarterly, and at €2,000 or less the Finanzamt can waive preliminary returns entirely. Later years use the same thresholds on the prior year's actual VAT. That temporary rule is scheduled to lapse after 2026, so unless it is extended, businesses starting from 2027 go back to mandatory monthly filing for their first two calendar years. Most foreign sellers holding German stock clear €9,000 and file monthly either way. Dauerfristverlängerung (permanent filing extension) gives you an extra month per deadline.

Already selling on amazon.de? See your German VAT from your own report: drop your Amazon VAT Transactions Report (or easybill export) and we read it on your device, nothing uploaded, to show the figure reconciled to your file. It is a draft, subject to our review.