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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company selling game kits to consumers outside the EU inquired whether a Single Administrative Document (SAD/DUA) must be submitted alongside CN22/23 declarations. The Directorate-General for Taxes (DGT) ruled that, as these are low-value postal shipments, they are considered declared for export upon leaving the Union without the need for a DUA.
Simplification of administrative procedures for small-scale e-commerce exporters using postal services for low-value goods.
The tax team reviews your specific situation.
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