Attention! From 1 July, new European legislation will come into effect which will affect your online purchases. Want to learn more about it? Keep reading!
Regardless of the value of the goods you purchase, if you live in Mainland Spain and the Balearic Islands, from July you will pay import VAT on all online purchases made outside the EU, or in the Canary Islands, Ceuta or Melilla.
This means that imported shipments worth up to €22 will no longer be exempt from paying VAT : from 1 July VAT will be payable on all shipments with a value under €22.
The new regulations now introduce two different procedures to make it easier to pay the VAT on your shipments with a value of €150 or less from outside the EU or from the Canary Islands, Ceuta or Melilla.
1. Pay the VAT at Correos when the goods arrive.
2. Pay the VAT on the electronic platform when you purchase the goods.
Please note! The new regulations will not entail any changes for shipments with a value over €150.
Keep reading!
Two different procedures will be in place to make it easier to pay the VAT on your shipments with a value below €150 from outside the EU or from the Canary Islands, Ceuta or Melilla.
1. Pay the VAT at Correos when the goods arrive.
2. Pay the VAT on the electronic platform when you purchase the goods.
The Spanish Tax Agency (AEAT) will authorise Correos to process the dispatch and payment of VAT for these types of goods on your behalf, when the packages are received.
The shipments will be delivered to the recipients’ home address once the VAT has been paid, along with a postal dispatch fee (paid to Correos for carrying out the administrative procedures required to process the imported shipment).
How do I make the payment prior to delivery?
At Correos, we want to make things easy for you! That’s why we have developed a payment system using the Correos App where you can register and make the corresponding payment. The aim of this App is to speed up the delivery process so you can receive your shipments as quickly as possible. The management fee will be € 1.24 + the corresponding tax from 09/08/2022
The online shop outside the EU where you purchase your goods from may also enable the payment of this tax when you pay for your order. These companies will then be responsible for ensuring your payment reaches the AEAT via a procedure called Import One Stop Shop (IOSS).
How do vendors access this procedure?
The online platforms must register with the Tax Agency in order to obtain an identification number (VAT ID no./IOSS no.) which is needed to carry out the procedure. This will be the number they give the postal operator in the country of origin so that the operator can then inform the destination country of the type of goods being received in the documentation attached to the shipment.
Correos will then deliver the shipment to your home.
The new regulations will not entail any changes for shipments with a value over €150. All recipients of goods worth over €150 will have to pay VAT and the corresponding customs duty as they already currently do.
Correos will get in contact with you so you can decide whether you want Customs to carry out the procedures on your behalf or whether you prefer to do it another way.
Remember that this procedure also covers shipments subject to special taxes (tobacco, alcohol, etc.) or subject to additional safety controls (pharmaceutical or health checks, etc.) or any other fees or controls that the Spanish Tax Agency (AEAT) deems necessary for any reason.
All the additional information you may need on this new regulation is available on the following web pages:
- AEAT e-Commerce leaflet July 2021
• AEAT: VAT and e-commerce;