European Union
Shipping from Spain to Belgium
The eighth-largest destination for Spanish exports (€12,506 million in 2025) and a European distribution hub. No customs; for online shops selling to consumers, VAT depends on their sales volume across the EU.
What you need to know
- Customs
- No. There are no customs formalities or duties within the EU: the documentation for an intra-Community supply is enough.
- Documents
- Invoice without VAT showing the customer's EU VAT number, checked beforehand in the EU VIES database.
- Proof of transport: CMR consignment note or delivery note signed by the consignee.
- The sale is reported on Form 349 (recapitulative statement). Intrastat applies only if dispatches exceed €400,000 a year.
- Taxes at destination
- VAT at 21%. On sales to businesses, the customer accounts for the VAT (reverse charge). On sales to consumers, Spanish VAT applies up to €10,000 a year in distance sales across the whole EU; above that, the destination country's VAT applies, declared through the One-Stop Shop (OSS).
- Transport
- Direct lorry or parcel service. By air, Brussels and Liège.
- Cargo airports
- BRU · BrusselsLGG · Liège
- EU sanctions
- There are no restrictive measures: it is an EU Member State.
Practical advice
If you sell to consumers and your distance sales across the EU exceed €10,000 a year, you must apply Belgian VAT at 21%. It is declared in Spain through the One-Stop Shop (OSS), without registering in Belgium.
Related guide: Which Incoterm to choose in each case
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Sources
Information reviewed in September 2026. Regulations change, so they are confirmed in every quote.
- European Commission: One-Stop Shop (OSS)
- Spanish Tax Agency (Agencia Tributaria): intra-Community supplies