Online shopping and shipments between individuals

Shipments amounting to a value of 150 euros

On July 1, 2021, the so-called "VAT package" came into force, a European regulation that incorporated changes in the taxation of electronic commerce. In the case of individuals who make online purchases from companies outside the European Union, these modifications influenced the way in which VAT is paid for the products purchased.

The mechanisms provided by the European Union to avoid inconvenience and formalities for the consumer are the following:

• Through a one-stop shop system (IOSS system), internet portals can enter the VAT corresponding to sales in which they are intermediaries. In this case, the price paid for the purchase includes VAT.

• If the purchase is made on an internet portal that does not participate in the above system, the companies that bring the goods into our country will be responsible for paying the corresponding VAT fees. The consumer will not have to complete any additional procedures, but it is very possible that the package will not be delivered without first paying the transport company 21% of the price of the goods (as well as perhaps certain management costs).

These mechanisms relate to the payment of VAT, since these shipments of goods with a value not exceeding 150 euros benefited from a duty exemption.

It is important that the consumer pays special attention to the purchase conditions of the portal where they acquire their products to check if the offered price already includes VAT and management costs.

Changes effective from 1 July 2026

The main change from July 1, 2026 is that these purchases, in addition to paying VAT, are subject to the payment of customs duties.

The European Union made the decision to eliminate the tariff exemption (which prevented the payment of customs duties) on these low-value shipments last December 2025. This measure was motivated by the increasing flow of these small shipments and the risks of non-compliance with EU regulations designed to guarantee the protection and safety of consumers. In other words, it is not a national measure, but a uniform community mandate imposed on all EU countries.

Thus, from July 1, 2026, online consumer purchases totaling up to 150 euros, of goods located outside the EU (such as China, the United States or the United Kingdom), will have to pay a fixed tariff of 3 euros for each category of items, regardless of the applicable VAT regime (of those explained above).

How to find out if you have to pay a fee

There are no customs duties if your products are in Spain or another EU country at the time the order is placed.  However, the internet domain or the location of the business establishment is not indicative of the requirement of the tariff (for example, using a '.es' domain or showing prices in euros). The determining factor in whether tariffs must be paid is the place from which the goods are shipped once the purchase has been made.

Important for consumers: In the case of companies that do not display customs duties/tariffs on their website, it is very important to consult the "Terms and Conditions" and/or the "About us" section to confirm their physical address and the location from which the products will be shipped.

When and to whom is the tariff paid?

These 3 euros will be paid to Customs upon clearance of the goods, regardless of the applicable VAT regime.The timing of payment of the new fixed fee of 3 euros per item category will depend on the commercial conditions of each platform. For the consumer, this means that:

• Normally, the platform charges it at the time of purchase, just like VAT.

  If the purchase conditions explain that the price includes the tariff, it means that the seller or the platform will have signed commercial agreements with the customs broker. Therefore, the carrier will not charge any additional fees as a condition for the delivery of the package.

• Otherwise, the carrier may require the consumer to pay the duty, along with VAT, as a condition for delivery of the package, after having paid the purchase price.

Customs (AEAT) will not contact the consumer to claim payment of the tariff. It will only require payment of the tariff from the declarant designated by the platform or by the seller to submit the customs declaration. It will not demand payment from the consumer if he or she does not directly carry out the customs formalities in his or her own name. Similarly, it will not be responsible for resolving any disputes that may arise between the consumer, the carrier, and the seller in connection with this new tariff concept.

Important information regarding returns

The new rules from the European Commission prevent the refund of the tariff paid, even if the shipment is returned. A refund of the tariff will only be allowed if it is proven that the goods were defective or did not comply with the terms of the contract.

This restriction does not affect VAT, which will maintain the same refund system:

• In the IOSS system, the VAT will be refunded by the seller/platform along with the price refund.

• If the purchase is made on an internet portal that does not participate in the above system, the consumer must direct the return request to the carrier. In most cases, it will be the one who refunds the VAT. In cases where it is not competent, the consumer may request a refund from Customs.