Clarification on the use of NIF auxiliary 89890029A “ecommerce without NIF” as importer.

Modifications for the case of private importers who use a representative:

1. Additional regime code F53 or F48 or 318 declared in the ED 11 10 001 000 Additional procedure

   1. The total intrinsic value must be less than €150. The sum of the ED is considered 14 08 000 000 Item amount invoiced in euros or, when this is greater than €150, the amount indicated in code 7007 of the ED 12 03 000 000 Supporting document.

   2. F53 or F48 or 318 WITH merchandise subject to prohibitions or restrictions.

      • The auxiliary NIF 8989002A can be used.

      • The representation character must be “3”.

      • The declarant must be a customs representative.

      • Dispatch authorization is NOT required.

      • If you declare F48: The IOSS code will be declared in the ED 13 16 000 000 Additional fiscal reference the IOSS identifier number. A specific or sporadic authorization is required to use the IOSS identifier:

        • Specific. The relationship between the declarant and the IOSS identifier must be authorized by the AEAT.

        • Sporadic. It will be declared with code 1014 in the ED 12 03 000 000 Supporting document.

   3. F53 or F48 or 318 WITHOUT merchandise subject to prohibitions or restrictions. The individual's identifier must be their tax identification number and, therefore, the auxiliary NIF “89890029A” cannot be used.

      • Dispatch authorization is required.

      • If you declare F48: The IOSS code will be declared in the ED 13 16 000 000 Additional fiscal reference the IOSS identifier number. A specific or sporadic authorization is required to use the IOSS identifier:

        • Specific. The relationship between the declarant and the IOSS identifier must be authorized by the AEAT.

        • Sporadic. It will be declared with code 1014 in the ED 12 03 000 000 Supporting document.

The codes F48, F53 and 318 cannot be combined in the same declaration.

New features in importing personal items in the case of IOSS declarations (F48):

• Direct representation:

  • Declarant: IOSS holder or related company.

  • Representative: the carrier.

  • Importer: IOSS holder or related company.

  • Buyer (ED) 13 09 000 000 for H1). The consumer.

  • 13 16 Additional Fiscal reference NIOSS.

• Indirect representation:

  • Declarant: carrier.

  • Representative: It is not refilled.

  • Importer: owner of the IOSS or related company

  • Buyer (ED) 13 09 000 000 for H1) The consumer.

  • 13 16 Additional Fiscal reference NIOSS