Import<\/strong> : introducing goods to EU territory means you will be importer. As an importer you must be, prior to your first import, identified for customs purpose and been given an EORI ID. Such EORI is valid in all the other Member states (states of the EU). If you want to import in Spain and have an EORI that you got in other country by example UK, you will need to get associated your Spanish EORI with the UK EORI.<\/p>\n Sales<\/strong> : Selling goods to individual particulars – final step of the VAT chain – is to be charged with local VAT (the VAT of the country in wich such individual is receiving your goods). As a retailer (seller to individual particulars) you must : Balance<\/strong> : as non resident retailer you have the Right to deduce your import VAT from your collected VAT, reducing the VAT you have for repayment. This will appear on your VAT return. Depending on the country you are selling to and the amounts, your return can be required monthly to yearly.<\/p>\n SPAIN\u00a0 – TAX PROFILE<\/strong> :<\/p>\n 1- Types of Companies eligible for VAT \/ customs identification All overseas Companies are able to identify for VAT in Spain, Limited Liability Company, Sole Proprietorship, General Partnership, Limited Partnership, etc.(LLC,\u00a0LTD, SP, GP, LP, SA,PLC, etc.)<\/p>\n 2- Needed documents<\/strong><\/p>\n (a) Document must be ORIGINAL, and dated less than 2 months<\/em> 3- Do you need to apply for VAT returns?<\/strong> 4- An identification that fit your needs<\/strong> 5- Returns that you must submit<\/strong><\/p>\n SPAINBOX\u00a0FEES TO FILE YOUR RETURN TAXES AND DEDUCT YOUR IMPORT TAXES<\/strong>\u00a0: SETUP FEES<\/strong> MONTHLY FEES TO FILE YOUR RETURN TAXES AND DEDUCT YOUR IMPORT TAXES QUARTERLY FOR TAX LIABLE PERSONS<\/strong>:\u00a0149 Euros Total VAT registration fee + EORI<\/strong>: 800 Euros If you want to import in UK you will need an EORI associated for every different country in Europe.<\/p>\n Amazon Europe charge 4% when they transfer your USA or international account<\/strong>, in Spain is easy too to open a bank account for non-resident business.<\/p>\n Our fees to open a bank account in Bankinter<\/a> is 50 Euros one time fee. You dont need to come to Spain to open a bank account<\/strong> with the help of Spainbox.<\/p>\n To open a bank account with Bankinter<\/a> we will need you\u00a0state the activity of the company as well as its constitution\u00a0date, social address and phone number and the following docs:<\/p>\n When we will receive this docs we will send you forms that \u00a0you will need to fill up, when we receive forms filled and signed originals by courier and after 20 – 30 days you will receive by mail your bank account with your credentials to do online banking<\/strong>.<\/p>\n To receive Bank transfers<\/em> from Amazon<\/strong> or European banks will be free upto 50.000 euros, for more than 50.000 euros it will be 0.4% with a minimum of 30 euros. To send overseas bank transfers fees\u00a0outside Europe it will have a bank transfer fee of 0.6% with a minimum of 32 euros, to send bank transfer in Europe its free.<\/p>\n Please\u00a0send us your specific needs\u00a0<\/a>to get an accurate statement of your Right and Duties and our corresponding fees.<\/p>\n Benoit Querne<\/strong>
\nCustoms duties are exactly the same in all EU Member states, the rate is directly linked to the CN code \/ Customs Tarif.
\nEU Member states have specific VAT rates and tax triggers to appeal importers, each country can fill the gap given by EU directive with specific rules to smooth VAT on import, such as VAT deferment, ET14.000, art.23, Ai2, VAT due date shifting, etc.
\nIf your goods are traveling by plane and make a stop in a Member state which is not he EU state of destination, you should ask us to arrange with your courier the “release for free circulation” allowing importers not to pay the import VAT, whenever you are able to submit the proof of delivery.<\/p>\n
\n1- be identified for VAT purpose in this country
\n2- collect VAT
\n3- repay VAT to local Revenue<\/p>\n
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\n (b) Document must wear the Apostille (convention de la Haye du 5 october 1961). For legalization process you can find more info here:\u00a0http:\/\/www.
\n(c) This document must (should) not be older than 15 days<\/span><\/em><\/p>\n![\"spain-file-tax-return\"](\"http:\/\/spainbox.com\/mailboxes\/wp-content\/uploads\/2015\/04\/spain-file-tax-return.jpg\")
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\nPlease note that depending on your activities in Spain you will be given Rights and Duties.
\n<\/span>Foreign Companies selling to individual particulars in Spain or moving goods out of Spain will be considered as : “sujeto pasivo” (Tax Liable Person<\/em><\/strong>)
\nYou will have the Right to deduct your purchases \/\u00a0import VAT, or claim yearly the\u00a0VAT refund. On the other hand you will be required to submit your returns quarterly.<\/p>\n
\n<\/span>NIF<\/strong>\u00a0: it is the first step for any business aiming to operate in Spain, even non resident
\nRegimen General<\/strong> : As seen on point “3”, it will depend on your activities in Spain . Tax Liability
\nVIES<\/strong>\u00a0: If you have to move goods from\/to another EU member State
\n<\/span>EORI<\/strong>\u00a0: you can either get your EORI number (you will be given only one EORI in the first EU country in wich you need to import\/export, it will be used in all other EU countries), or connect your spanish NIF to your existing EU EORI.<\/p>\n\n
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\nIf you move goods between Spain and other countries in the European Union monthly.<\/li>\n<\/ul>\n\n
\nIf your turnover on EU purchases \/ deliveries is over 400.000 Euros\/year<\/li>\n<\/ul>\n
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\nVAT returns-filing fee<\/strong>: 149 Euros<\/p>\n\n
If you want to test your product sales in Amazon or Ebay Europe and dont want to do all this paperwork, Spainbox can provide an EORI and import your shipments in Spain on your behalf with an small transaction fee.<\/strong><\/h3>\n
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\nTax Advisor<\/em><\/p>\n
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