Custom bonded warehouse DA and fiscal warehouse DDA or how to import into Europe avoid import taxes

VAT-warehouse-DDA-Spain-import-free-taxes The DDA licence (Fiscal warhouse or VAT Warehouse) is one of the most versatile and interesting for companies that needs to import in Europe Spainbox owns a tax warehouse, duly licensed by the Spanish authorities, which enables companies to conduct purchase or sale operations without having to pay Value added taxes (VAT, IVA in Spanish) at the time of purchase or on receipt of the goods in Spain. Regulated as operations imports with the corresponding tax benefits involving the self-management of your IVA (VAT) with no obligation to proceed with the same. The DDA warehouse enables companies to store goods imported from outside the EU for an unlimited amount of time, accruing the corresponding customs duties, but exempt from import value-added tax and in accordance with the suspensive IVA (VAT) arrangement applying both to the goods and those excluded from the customs warehouse regime. These facilities are ideal for importers which require some kind of warehouse handling such as emptying, labeling, palletizing, repacking, consolidate, distribute and wish to defer payment of import IVA (VAT). With regard to benefits for exporters, the DDA warehouse enables the same to receive domestic goods destined for export and to obtain benefits in relation to the IVA payable (VAT) on the preparation or manufacture of the product to the final shipment from the DDA warehouse for export or delivery for consumption. This situation is very common when the exporter is not the manufacturer of the product and is attempting to avoid paying the value-added tax (IVA) that cannot be passed on to the customer.   Advantages for non-European countries The DDA licence benefits not only Spanish companies, but any company legally established in Spain or any other country in the European Union. Goods which have entered the DDA warehouse may be acquired by any Spanish or EU company and the seller may draw up the corresponding invoice with no IVA. The purchaser may collect the goods once the sales operation has been approved by the authorities, without having to settle the IVA, and will only have to settle the IVA for each corresponding settlement period on a monthly or quarterly basis. As such the importer will avoid having to pay the IVA which could take months to recover in its country of origin. This is a tax benefit for both sides. We represent companies established outside European Union to manage his sales, we store, pack and ship and we do all paperwork with revenue and customs to make possible your company sell in Europe.  Main advantages of the VAT Warehouse:

  • Enables you not to pay IVA until the imported goods are placed in use.
  • Accrual of import customs duties.
  • Unlimited storage under a suspensive IVA arrangement.
  • The option of effecting partial dispatches.
  • The possibility of handling, palletizing and sorting goods stored in the warehouse.
  • Benefits for any European Union company.
  • Self-management of IVA payments for the purchaser in relation to periodic settlements.

VAT warehouse or DDA is a very useful tool for optimizing foreign trade transactions in Spain from tax and financial standpoint.

You could be interested too to know about how to import in Spain for NON EU companies, get your EORI and file your tax returns

For more info or questions please contact us at Spainbox

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by Manuel Gallego

Manuel Gallego founded Spainbox in 2009 with the mission of helping other companies to optimize their shipments in Europe. I am developer and have implemented a free proprietary warehouse management software that is completely tailored to Spainbox processes, named Shipeu Fully integrated with most popular Ecommerce platforms and marketplaces like Shopify, Woocommerce, Magento, Prestashop, Amazon, ebay, etc. Include inventory control, tracking orders, label printing with couriers integration. UPS, Fedex, DPD, Correos express etc. Shipeu manage our services of Amazon FBA prep. Another important software we have is Spainbox forwarding that help us to manage to forward all purchases in Europe of our international customers.