When selling goods from Spain to customers outside the European Union (EU), autónomos must adhere to specific VAT (IVA) and customs regulations. Here are the main guidelines:
Sales of goods from Spain to non-EU countries (including the UK)
Sales of goods from Spain to non-EU countries are zero-rated for VAT, meaning you do not need to charge VAT on these exports. However, you must keep all necessary documentation to prove that the goods have left the EU, including commercial invoices, shipping records, and customs export declarations (DUA – Documento Único Administrativo). You will also need to register for an EORI number (Economic Operators Registration and Identification), which is required to operate with customs within the EU.
These export sales must be declared in your VAT return (Modelo 303) as exempt sales, and it is recommended to keep them recorded in your accounting and sales books. Note that the UK is considered outside the EU for VAT purposes since 2021.
Sales from other EU countries (excl. Spain)
If you store goods in a warehouse in another EU country and sell them to non-EU customers (including the UK), you must register for VAT in the country from which the goods are shipped. This is because, for VAT purposes, the place of supply is the country where the goods are physically located at the time of sale. Such transactions must be reported as export sales in that country’s VAT returns.
For sales to EU consumers, the OSS (One Stop Shop) system can simplify VAT reporting. Using OSS, you can report and pay VAT for all eligible cross-border B2C sales within the EU through a single Spanish VAT return. For imports from outside the EU sold to EU consumers, the IOSS (Import One Stop Shop) allows you to collect VAT at the point of sale and report it centrally, avoiding the need for the customer to pay VAT on import. This situation will only apply if the warehouse is in Spain so in this case Xolo can assist you.
For the rest of the cases and to navigate this process, it is advisable to work with a local provider or tax advisor who can assist with VAT registration, and customs procedures if needed.
Customs Declarations
When exporting goods outside the EU, customs declarations must be completed. These declarations require details about the nature, value, and destination of the goods. You must comply with both Spanish customs regulations and those of the destination country.
In Spain, this process involves declaring the export via the customs platform (DUA—Documento Único Administrativo), and you will need to work with a customs agent or use an authorized exporter platform. For shipments directly to customers abroad, import duties and taxes are usually the responsibility of the importer.
Sales between non-EU countries
If you sell goods stored in a non-EU country to customers in another non-EU country, the place of supply will be the country from which the goods are shipped. The VAT and tax rules applicable in that country will govern the transaction. It is recommended to consult local tax authorities or a tax advisor in the relevant country, as Spanish tax regulations do not apply in this case.
Record keeping and documentation
It is essential to keep detailed records of all transactions, including invoices, proof of transport, and customs declarations for a minimum of four years (as required by Spanish tax law). This documentation is necessary to support the VAT exemption on export sales in case of an audit.
In situations where you are selling goods from a non-EU country to another non-EU country, the place of turnover will be in the country from which the goods are shipped. To understand the specific requirements for selling physical goods from that country, it is crucial to consult the relevant Tax Authorities. We recommend seeking advice from a local tax expert, as Xolo is unable to assist in this matter.