Report Amazon FBA Income in Spain: Income Tax and VAT

If you sell on Amazon regularly for profit, Spanish tax authorities treat it as an economic activity: you register, report VAT on your sales and income tax on your profit. Amazon paying you out does not exempt you from filing; Amazon’s reports are the basis of your returns.

*Reviewed on 1 October 2026. Informational guide for sellers resident in Spain; not tax advice.*

What you need to do

1. Tax registration. Register the activity with the Spanish Tax Agency (forms 036 or 037 depending on your case). Depending on your situation, also register with the self-employed social security scheme.
2. VAT. Periodic return (form 303) and annual summary (form 390). If you sell to other EU countries, see EU ecommerce VAT.
3. Income tax. Quarterly instalments (form 130 under direct estimation) and the annual income tax return.
4. Invoicing and bookkeeping. Keep purchase invoices for stock, fees and Amazon reports.

Forms and deadlines can change; check them with the Spanish Tax Agency.

If you sell to other countries or hold stock abroad

Above €10,000 per year of sales to consumers in other EU countries, destination-country VAT applies, which you can report through the One-Stop Shop (OSS). If you use FBA Pan-EU and Amazon stores your goods in other countries, you normally need local VAT registration (FBA Pan-EU: which countries and VAT numbers).

Common mistakes

• Assuming that because Amazon pays you, nothing needs filing.
• Not reconciling Amazon reports with the books.
• Not checking VAT on sales to other countries.
• Waiting for a tax notice before regularising.

FAQ

Do I have to be self-employed to sell on Amazon? It depends on regularity and volume; see sole trader or company for Amazon sellers.

Does Amazon file for me? No; it gives you reports, but the return is yours.

How Data Biz helps

We handle VAT and bookkeeping for Amazon sellers; see how to choose a VAT adviser for Amazon or request a free consultation.

Sources and review

Obligations and forms: Spanish Tax Agency. EU VAT rules: European Commission. Reviewed on 1 October 2026.