If your company is based in China and you sell products to customers in Spain through Amazon, it is essential to understand your tax obligations in Spanish territory. At Lexcam Asesores, we explain how to comply with regulations and optimize your commercial activity from a tax perspective.
Where are your products shipped from?
Tax treatment varies significantly depending on the point of origin of the goods:
1. Direct shipments from China
When products are shipped directly from China to Spanish consumers, the transaction is considered an import:
VAT is applied at customs.
Customs duties may apply depending on the value and type of product.
For shipments of €150 or less, you may use the IOSS (Import One Stop Shop) system to simplify VAT compliance and avoid double charges.
2. Shipments from Amazon warehouses within the EU (FBA)
If you use Amazon warehouses in Spain or other EU countries:
You must register for VAT in each country where goods are stored.
You’ll be required to file Form 303 (quarterly VAT return) and Form 349 if intra-EU movements occur.
Invoicing must include the applicable local VAT.
Fiscal Representative in Spain: mandatory for non-established businesses
If your company is not established in the EU but carries out VAT-liable sales in Spain (such as using warehouses or not applying the IOSS), you must appoint a tax representative based in Spain. This representative will:
Register your company in the Spanish tax system (Form 036).
File returns and handle communications with the Spanish Tax Agency.
Represent you in tax inspections.
Lexcam Asesores offers this service, ensuring strict and reliable compliance.
Do you handle orders over €150?
In these cases, the IOSS does not apply. The goods:
Are subject to VAT at customs.
May also be subject to customs duties, depending on product classification.
VAT and duties may be paid by the customer or the seller, depending on the agreed Incoterms.
EORI Number: essential for customs operations
Any company engaging in imports or exports in the EU must have an EORI number. It is essential for processing customs procedures and avoiding delays in goods clearance.
Do you pay Corporate Income Tax in Spain?
Only if you have a permanent establishment: a physical office, employees, effective management, etc. If you do not meet these conditions, you’re generally exempt. However, if the authorities determine otherwise, your company may be considered a taxable entity in Spain.
At Lexcam Asesores, we help you meet all your tax obligations in Spain, from VAT registration to fiscal representation. If you sell through Amazon from China or any other non-EU country, contact us and protect your business.