How to Export to Spain in 2026: 21% VAT, Import VAT Deferral, EORI, ENV

Duty and import VAT: rates, base and deferral

Spain applies the EU's common customs tariff, so find the duty rate in TARIC under the 10-digit code, with any preferential rate for goods with valid proof of origin. Duty is charged on the customs value, normally the price paid plus freight and insurance up to the point where the goods enter the EU (Union Customs Code, Article 71). Import VAT is charged at the Spanish rates: the general rate is 21%, and reduced rates of 10%, 4% and 0% apply to listed goods; check the rate for your product with the tax agency (AEAT). As in the rest of the EU, the import VAT base is the customs value plus customs duties and other taxes due on import, plus incidental costs up to the place of destination.

Normally the import VAT is paid with the duty when the goods are cleared. A VAT-registered importer can instead opt to defer it: the option is made by a census declaration to the AEAT during November of the year before it should take effect, and the import VAT is then entered in box 77 of the modelo 303 VAT return for the period in which the import assessment is notified, where it can be deducted under the normal rules. If you sell DDP and act as importer yourself, take Spanish VAT advice first. Example with an assumed duty rate of 4%:

• Customs value, the price plus freight and insurance to the EU border: EUR 10,000.
• Duty at 4%: EUR 400.
• Transport from the EU port to the buyer's warehouse in Spain, not in the customs value: EUR 200.
• Import VAT base: 10,000 + 400 + 200 = EUR 10,600; import VAT at 21%: EUR 2,226.
• Paid at import: EUR 2,626, or only the EUR 400 duty if the importer has opted to defer the VAT to its modelo 303 return.

EORI, the Canary Islands and consumer parcels

The Spanish importer, or its customs broker, declares the goods with its EORI number. Operators established in Spain are registered in the EORI system on the basis of their tax identification number (NIF). An operator not established in the EU registers with the customs authority of the country where it first carries out customs activities; in Spain it first gets a NIF if the law requires one, or otherwise uses the AEAT's request form, and the regional customs office processes the request (see Triplicate's note on EORI numbers).

The Canary Islands, Ceuta and Melilla are outside the territory where Spanish VAT applies, so shipments there do not pay Spanish import VAT; check the local import taxes before quoting a price for them. Sales to consumers in mainland Spain and the Balearic Islands follow the EU rules: for consignments up to EUR 150, VAT can be collected through IOSS or by the marketplace, and from 1 July 2026 to 1 July 2028 distance sales in these consignments pay a customs duty of EUR 3 per item (see Triplicate's guide to exporting to the EU).

Labels in Spanish

Royal Decree 1468/1988 on the labelling of industrial products sold directly to consumers requires all the label information it lists to appear at least in Spanish (castellano), the official language of the State; other languages may be added. Labels must give effective, truthful and sufficient information on the essential characteristics of the product and warn of foreseeable risks. Food, cosmetics and other regulated products follow their own EU and Spanish labelling rules, and EU product rules such as the GPSR and CE marking apply as in the rest of the EU (see Triplicate's guide to exporting to the EU).

Packaging: the Producer Register (ENV number)

Under Royal Decree 1055/2022 on packaging and packaging waste, in force since 1 January 2023, producers of packaged products, including importers and others who first place packaged products on the Spanish market, register in the packaging section of the Producer Register (Registro de Productores de Producto) of the Ministry for the Ecological Transition (MITECO). The obligation has applied to commercial and industrial packaging since 31 December 2024. Operators established in other countries that sell directly to consumers in Spain count as producers and must designate an authorised representative.

Registration gives a number in the format ENV/year/XXXXXXXXX, which must appear on invoices and any other documents accompanying commercial transactions. Producers report the packaging they placed on the market each year by 31 March of the following year.