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Dear customers,

We remind the accounting and tax to comply if your company has cases dropshipping with another country of the European Union procedure.

What does dropshipping with another country in the European Union?
To explain this we will use an example: You have a company in Spain, and is dedicated to the sale of Bicycles.
If you buy the bike to a provider outside of Spain, such as Holland, and sells it to an end customer in the Netherlands or France, no such product “pass” for Spain (product purchased in and out of Spain) dropshipping is performing another country of the European Union.

How do I write down in my accounting of my Spanish company?
It should be counted as:
* Purchase: No subject
* Sale: No subject

What taxes have to submit and how?
– Intrastat: Intrastat Not present for these operations, because such purchases and sales there is no exchange of goods from Spain

– Model 303 (Declaration of VAT quarterly or monthly):
* Purchase: As a subject not operating, not indicated in the model 303 or 390, no box for it.
* Sale is to be noted such operations in box [61] not subject or reverse charge transactions that originate the right to deduct

– Model 340 (Information Statement loslibros operations included in registration):
* Purchase: It should be accounted for as a purchase with VAT rate 0
* Sales: It should be accounted for as a sale with VAT rate 0

– Model 390 (summative Annual Information Statement VAT):
* Purchase: As a subject not operating, not indicated in the model 303 or 390, no box for it.
* Sale is to be noted that sales not subject in the [110] Transactions not subject to rules of location or reverse charge

For questions, we are at your disposal as its specializing in international e-commerce and online advice.

Consulted tax advice in Spain,

GAFIC, SLP
Advising companies since 1985
www.gafic.com

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