Registration and Fiscal Representation - Europa League

UEFA Europa League Final 2022, Legal Information

Content Type
UEFA Guidelines
English (United Kingdom)

A VAT registration becomes mandatory when the business starts its operational activities in Spain. No threshold applies for the annual turnover of taxable supplies in Spain.

A non-established business that registers for VAT in Spain must appoint a resident tax representative.

If a non-established business exclusively supplies services that are subject to the reverse- charge mechanism to business customers in Spain, it does not need to register for VAT as VAT is ‘self-accounted’ for by the counterparty.