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Low value declarations, H7, modifications in the Canary Islands

As of 11 15 2021, the following modifications are introduced.

Low value declarations, H7, in the Canary Islands.

1.- Exporter.

The exporter identifier will be mandatory when:
1.- The country of the exporter is “ES” and,
2.- the franchise code is not C08, C35, C36.
3.- For the two previous cases: The identifier CANNOT be official.

The list of H7 declarations that comply with points 1 and 2 above by year and month and by the exporter can be obtained at the AEAT HEADQUARTERS.

2.- Recipient.
Please remember that the recipient's NIF is mandatory in the Canary Islands.
It will be allowed to declare the instrumental NIF 89890029A, taking into account:
1.- The company name, for this instrumental NIF, must be the company name of the actual recipient.
2.- This instrumental NIF is only valid if the representation character is 3.
3.- The valid franchise codes, to declare an instrumental NIF, are: C07, C08, C35, C36.

Other considerations.
The instrumental NIF cannot be declared in areas other than the Canary Islands.
Starting Wednesday 10 11 2021, starting at 08:00: The new modifications can be tested in PRE-production.
On 11 15 2021 at 08:00: will open in PROduction.