6. Deliveries of goods dispatched or transported from other MS other than Spain

In relation to each country other than Spain from which goods are shipped or transported, the Code of the country of shipment must be entered as well as the NIVA/other tax identification code if available (in case of not having NIVA/other tax identification code in the shipping country, this field will not be filled in).

For each Country of shipment and for each Member State of consumption to which the goods arrive, the following information must be filled in:

Country code of the Member State of Consumption, the VAT Rate of the Member State of Consumption and the Gross tax base in euros.

These deliveries are declared regardless of whether or not the taxable person has a permanent establishment in the Member State of arrival of the goods. That is, if the declarant makes deliveries of goods dispatched or transported from an MS (Shipping Country) to the Member State where its business headquarters is located (Spain) or a permanent establishment (consumer MS), these deliveries must also be included in this section.

Furthermore, if the declarant is an electronic interface that is considered a taxable person for supplies of goods because the seller thereof is not established in the Community, national supplies of goods must also be included in this section, that is, those whose Member State of consumption is the country of shipment (transport begins and ends in the same MS other than Spain).