Online shopping and shipments between individuals

Shipments amounting to a value of 150 euros

Useful information

On July 1, 2021, the so-called "package" came into force VAT”, a European regulation that incorporates changes in the taxation of electronic commerce. In the case of individuals who make purchases online from companies outside the European Union, these modifications influence the way in which they will pay for the VAT for the products they purchase.

Since that date, small value products that the consumer buys online and that are sent from outside the EU become subject to VAT, as is happening with those of greater value.

With this measure, the European Union puts the purchase of a good in Spain in the same tax situation as compared to the online purchase of a good from a country outside the EU .

For example, until June 30, 2021, the purchase of a pack of pens in a Spanish store for 7 euros meant having to pay 21% of VAT on the sale price (1.47 euros), while if the consumer purchases it online and the pens arrive in our country from outside the EUYou don't pay for those pens. VAT. The European reform establishes that, if pens arrive in Spain from July 1, 2021, these products will have VAT.

European regulations have provided for collection systems that prevent consumers from having to fulfill formal obligations with Customs. In most cases, for purchases under 150 euros, the internet portals themselves, or the operators that introduce the goods into our country, will be responsible for entering the VAT that consumers have to pay.

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

Through a single window system (system IOSS), internet portals can enter the VAT corresponding to sales in which they are intermediaries. In this case, the buyer does not have to do anything and the price paid for the purchase will be a closed price without any other subsequent expense incurred in the form of VAT and procedures at Customs.

If the purchase is made on an internet portal that does not participate in the previous system, the companies that introduce the goods into our country will be responsible for entering the quotas. VAT corresponding. 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).

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

Finally, the Tax Agency offers information and assistance to individuals regarding any queries and customs formalities that may be necessary.

Assistance ADI

The ADI is the Tax Agency's "virtual counter" that provides personalized, non-face-to-face information and specialized assistance services on certain procedures. This service is provided to taxpayers throughout the country during extended opening hours from 9 am to 7 pm from Monday to Friday.