Shipping from Spain to Germany

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 19%. 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, Frankfurt, Leipzig and Cologne.

Cargo airports

FRA · FrankfurtLEJ · LeipzigCGN · Cologne

EU sanctions

There are no restrictive measures: it is an EU Member State.