VAT taxation of the handling fee in e-commerce

In the seminar held last Thursday, October 1, 2026, the new changes to e-commerce flows that will come into effect in November of this year were explained. One of these changes is the implementation of a processing fee for applications for the release for free circulation of goods sold in distance sales, as regulated by Article 20 of the New Union Customs Code (UCC). The seminar explained that this processing fee would not be included in the VAT taxable base. This assertion was supported by the guidelines published by the VAT Unit of the DGTAXUD (Directorate General of Taxation and Customs) under the title... Addendum to the explanatory notes on e-commere. They explained that the handling fee was outside the scope of the tax.

This week, the DGTAXUD has changed its criteria and published a new version of the aforementioned guide and of the Guide to the temporary €3 tariff and administration feeFrom the Customs Legislation Unit. Both guides now explain the VAT treatment of the management fee. In short, without prejudice to the nuances outlined in the aforementioned documents, the management fee follows the same treatment as the €3 tariff for its inclusion in the VAT taxable base.

We will publish the updated version of the H7 and H1 guides as soon as possible to reflect this change.