Registrations for importing, exporting and selling across the EU

Terms used

• EORI — The EORI number is a free customs identification number you need to import, export or file customs declarations with non-EU countries.
• AEAT — The AEAT is Spain's tax agency, which handles taxes and customs registrations.
• Cl@ve — Cl@ve is the government's online identification system, used to apply for procedures with public offices.
• NIF — The NIF is your Spanish tax identification number.
• One-Stop Shop — The One-Stop Shop (OSS) lets you declare and pay VAT due in other EU countries in one quarterly return in Spain.
• Agente de aduanas — An agente de aduanas is a customs agent who files customs declarations for importers and exporters.

Key rules

• EORI: You need an EORI number only for trade with non-EU countries, not for trade between EU states.
• EU VAT threshold: Selling online to consumers in other EU countries above EUR 10,000 per year means destination-country VAT applies, which you can declare through the One-Stop Shop.
• Customs agent: A customs agent is optional; you can file your own declarations.

Do you need an EORI number?

You need an EORI number only if you trade goods with countries outside the EU. That means importing, exporting or filing customs declarations. If you only trade between EU states, skip it.

You apply to the AEAT. You can do it online with a digital certificate or Cl@ve, or by filing the request form. It is free and usually granted within a day or a few days. In Spain it is normally your NIF with the prefix ES. The checklist below walks you through the steps.

When do you need to deal with EU VAT?

If you sell online to consumers in other EU countries, the amount you sell decides which VAT applies. Up to EUR 10,000 per year in total, you charge Spanish VAT. Above EUR 10,000 per year, the VAT of the buyer's country applies.

Once you pass that point, you have two options:

• Register for the One-Stop Shop (OSS) through the AEAT. You then declare and pay all foreign VAT in one quarterly return in Spain.
• Skip the OSS and register for VAT in each country where you sell.

The OSS is optional, but for most sellers it is far less paperwork than registering country by country. This applies to distance sales of goods and digital services.

If you sell goods of up to EUR 150 per consignment shipped from outside the EU to EU buyers, the Import OSS (IOSS) covers the VAT on those imports.

Should you use a customs agent?

You do not have to. You can file customs declarations yourself. To do that you need:

• an EORI number,
• access to the AEAT's online systems with a digital certificate,
• the knowledge to classify your goods, state their origin and value, and follow the procedures.

Many businesses use an agent (agente de aduanas) for complex goods or small volumes, where learning the process is not worth it.

If you use an agent, they can act in your name or in their own name. When they act in their own name, they share liability with you for the declaration. Either way, they need your authorisation. Special customs procedures may require extra authorisations and guarantees, so ask your agent or the AEAT before you ship.

The decision and documents blocks below help you choose and prepare.

Choosing between options

Should you file your customs declarations yourself or use a customs agent?

• File them yourself: You have an EORI number and digital certificate, and you know tariff classification, origin, valuation and the procedures. It suits simple goods.

• Use an agent acting in your name: Your goods are complex or your volumes are low. The agent files for you as your direct representative and must be authorised.

• Use an agent acting in their own name: You want the agent to handle the filing under their name. The agent and you then share liability, and the agent must be authorised.

A customs agent is not mandatory in Spain. File yourself if you can meet the EORI, certificate and know-how requirements. Otherwise use an agent.

Documents you need

• EORI number, issued free by the AEAT, needed if you import, export or file customs declarations with non-EU countries. In Spain it is normally your NIF with the prefix ES.

• Digital certificate or Cl@ve (the government's online identification), needed to apply for the EORI online and to file customs declarations yourself.

• Authorisation for your customs representative (agente de aduanas), needed only if an agent files for you, whether in your name or in their own.

Checklist

• Confirm whether you import, export or file customs declarations with non-EU countries.

• Get a digital certificate or Cl@ve to identify yourself online.

• Apply to the AEAT for your EORI number, online or by filing the request form.

• Check that your EORI number is your NIF with the prefix ES once it is granted.

Frequently asked questions

Do I need an EORI number to sell to other EU countries?

No, an EORI number is not needed for trade between EU states, only for customs dealings with non-EU countries. If you also import or export outside the EU, you need one for those shipments.

How long does an EORI number take and what does it cost?

An EORI number is free and is usually granted within a day or a few days. In Spain it is normally your NIF (tax ID number) with the prefix ES.

Do I have to join the One-Stop Shop (OSS) to sell online to other EU countries?

No, joining the One-Stop Shop is optional, but without it you must register for VAT in each EU country where you sell.

What is the Import OSS and when does it apply?

The Import OSS (IOSS) applies to imports of consignments of up to EUR 150 from outside the EU. It is a separate scheme from the OSS for sales between EU countries.