Tax calendar for an online store in Spain
What you file every quarter, every month and every year when you sell online from Spain, with the Spanish Tax Agency and OSS deadlines. Ready to download to your calendar.
In short
Every quarter: VAT (Form 303), transactions with the EU (Form 349) and, if you are registered for OSS, Form 369 by the last day of the following month. Forms 303 and 349 from 1 to 20 April, July and October, and from 1 to 30 January for the fourth quarter.
Every year: in January, the VAT summary (Form 390) and what marketplaces report about your sales (DAC7); in February, Form 347. Download it to your calendar and the reminders arrive on their own, with time to spare.
Works with Google Calendar, Outlook and the iPhone calendar. They are reminders a few days ahead of each 2027 deadline.
Every quarter
| Form | What it is | Who | Deadline |
|---|---|---|---|
| 303 | VAT for the quarter | Everyone except the self-employed under the equivalence surcharge scheme (recargo de equivalencia) | From 1 to 20 April, July and October; from 1 to 30 January for the fourth quarter |
| 349 | Transactions with EU businesses and transfers of your own stock | Anyone who has them | Same deadlines as Form 303; monthly if you exceed €50,000 in the quarter or in any of the previous four |
| 369 (OSS) | VAT on sales to consumers in other EU countries | Anyone registered for OSS | By the last day of the following month: 30 April, 31 July, 31 October and 31 January. It is not extended if it falls on a weekend |
| 130 | Personal income tax (IRPF) instalment | Self-employed under direct assessment | Same deadlines as Form 303 |
| 111 and 115 | Withholdings on salaries, professional fees and rent | If you withhold | From 1 to 20 April, July, October and January: the fourth-quarter one is not extended to the 30th |
| 202 | Corporate tax instalment | Companies required to pay it | From 1 to 20 April, October and December |
Every month
| Form | What it is | Who | Deadline |
|---|---|---|---|
| 369 (IOSS) | VAT on imports of up to €150 sold to consumers | Anyone registered for IOSS | By the last day of the following month; it is not extended if it falls on a weekend |
| Intrastat | Statistics on goods coming in from and going out to other EU countries | Above the threshold | By the 12th of the following month |
| Returns in other countries | VAT in each country where you have a VAT number | Anyone holding stock abroad | Depends on each country: monthly or quarterly, and in several (Germany, Italy…) an annual one as well |
Every year
| Form | What it is | Who | Deadline |
|---|---|---|---|
| 390 | Annual VAT summary | Everyone except those on the SII or under the equivalence surcharge scheme | From 1 to 30 January |
| 180 and 190 | Annual withholding summaries | If you withhold tax | From 1 to 31 January |
| 238 (DAC7) | What marketplaces report about your sales | Platforms established in Spain; the rest report to their own tax authority, which passes it on to the Spanish Tax Agency | January: worth checking that it matches what you declare |
| 347 | Transactions with the same customer or supplier above €3,005.06 in the year | Everyone except those on the SII | February |
| 100 | Personal income tax return | Freelancers | From April to 30 June |
| 200 | Corporate tax | Companies | From 1 to 25 July, if the financial year matches the calendar year |
If the last day falls on a Saturday, Sunday or public holiday, the deadline for Spanish Tax Agency forms moves to the next working day, except for OSS and IOSS: their deadline is not extended and, if the last day falls on a weekend, you have to file earlier. If you pay by direct debit, the deadline ends a few days earlier. The deadlines are confirmed each year against the official calendar of the Spanish Tax Agency (AEAT).
If you are self-employed in retail under the equivalence surcharge scheme (recargo de equivalencia), you do not file Form 303 or Form 390 for your sales; if you buy from businesses in other EU countries or pay fees under the reverse charge, you file Form 309.
Frequently asked questions
When is the OSS return filed?
Every quarter, by the last day of the following month: 30 April, 31 July, 31 October and 31 January. The deadline is not extended if that day falls on a weekend. IOSS is monthly, also by the last day of the following month.
Does an online store file anything different from any other business?
The same as any business, plus what sales to other countries bring: Form 349 if you sell to EU businesses, transfer stock or pay fees and advertising to businesses in other EU countries; the OSS or IOSS return if you are registered for them, and the returns in each country where you have a VAT number.
What is Form 238?
The return with which platforms established in Spain report to the Spanish Tax Agency what their users sell (DAC7), every January, if you reach 30 sales or exceed €2,000 in the year. Amazon, Etsy and others report to their own tax authority (Luxembourg, Ireland…), which passes it on to the Spanish Tax Agency. You don't file it yourself, but it is worth checking that it matches your returns.
Tell us about your store
Book a 15-minute call or write to us. We'll tell you what you need: VAT registration in whichever country, OSS and IOSS, EPR, US sales tax or your store's accounting. No obligation.