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V2341-22 ·14 November 2022 ·consulta-vinculante Medium impact
Tax

Express authorisation from the recipient is not required for postal operators to use the special VAT scheme

A query was raised regarding whether the postal service can submit customs declarations for low-value shipments without the recipient's permission. The DGT ruled that, if the seller does not use the one-stop shop scheme, the declarant of the goods may opt for the special declaration and payment method without express authorisation.

In 6 key points

How it affects those involved

This ruling simplifies customs procedures for low-value imports by allowing postal operators to act on behalf of the recipient without needing explicit prior consent, provided the one-stop shop scheme is not being utilised.

Lifecycle

2022-11-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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