Why Taxually Requires a Notarized, Apostilled Power of Attorney for Spain

What is this document?

A Power of Attorney (PoA) is a legal instrument through which you authorize Taxually to act as your fiscal representative before the Spanish Tax Authority (Agencia Tributaria, AEAT). For it to be legally valid in Spain, the document must be:

• Notarized by a notary public in your country of incorporation
• Apostilled in accordance with the Hague Convention (or legalized if your country is not a Hague Convention signatory)
• Submitted as scanned version and shipped to us as an original physical document

This is a formal legal requirement under Spanish tax law — not an internal Taxually policy or an optional step.

Why is this required? What does it actually cover?

This is the most important thing to understand: the apostilled PoA covers far more than VIES registration. It is the legal foundation for everything Taxually does on your behalf in Spain.

1. VIES Validation of Your Spanish VAT Number

Your Spanish VAT number will not appear as valid on the VIES database until the PoA has been received and processed. This directly affects:

• Your ability to trade B2B within the EU and issue VAT-exempt invoices to EU business customers
• Your marketplace listings — Amazon and similar platforms run automated VIES checks
• Your customers' ability to deduct input VAT on purchases from you

2. Receipt of Official AEAT Notifications

The AEAT sends legally binding notices directly to the registered fiscal representative. These include tax assessments, penalty notices, audit initiation letters, and payment demands — all with strict response deadlines.

Without an active PoA, Taxually cannot receive these notifications on your behalf. In practice, this means:

• You may receive AEAT correspondence directly, in Spanish, with no support in interpreting or responding
• You risk missing legally binding deadlines, which can result in penalties, surcharges, or enforcement action

3. Registration Modifications

If your business address, activity, bank details, or any other registered information changes, Taxually needs the PoA to submit a modification to AEAT on your behalf. Without it, corrections cannot be made — which can trigger compliance issues and, in the case of sellers, Amazon account blocks due to address mismatches.

4. Deregistration

When your Spanish VAT obligations cease (for example, if you stop selling into Spain or transition to OSS), we require the PoA to file your deregistration with AEAT. Without it, your registration remains active and you continue to have filing obligations.

5. VAT Refund Claims

If you have Spanish VAT refund claims pending, Taxually cannot check their status, follow up, or correspond with AEAT without the PoA. This means:

• We cannot provide you with updates on pending refunds
• We cannot respond to any AEAT queries relating to a refund claim
• Refund processing may stall or lapse without our ability to intervene

6. Amazon Seller Account Issues

Amazon performs periodic verification of VAT registration details against AEAT records. If your registered address or details do not match, Amazon may block or restrict your seller account. Taxually can only resolve these mismatches by submitting a correction to AEAT — which requires the PoA to be in place.

What happens if we do not receive the PoA?

Your onboarding is incomplete without this document. The following will apply:

• Your Spanish VAT number will not be VIES-valid, affecting B2B trading and marketplace listings
• We are not legally authorized to receive or act on any AEAT notifications on your behalf
• We cannot update or correct your registration details
• We cannot check the status of or follow up on VAT refund claims
• Amazon account blocks related to registration mismatches cannot be resolved
• In the event of an audit or inspection, Taxually cannot represent you

How to obtain and submit the PoA

To find out how to get your Power of Attorney and submit it to us, follow our step-by-step guide: How to Obtain and Submit a Spanish Power of Attorney.