- Starting June 4, AEAT computer system will validate transit issuance declarations from private locations
- Declaration of authorization type C521 (ACR) with holder listed as Obligated is necessary
- ACR authorization must contain customs office of departure in box 4.15
- Declaration of authorization type C523 (SSE) and declaration of seal required, unless specified as “WITHOUT SEALS”
- Transit forwarding operators must have ACR and SSE authorizations by June 4
- Operators without proper authorization must request it or request modification by the deadline
Source: sede.agenciatributaria.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Spain"
- Spain Senate Urges Unified Digital VAT Reporting System
- Comparing the “When”: E‑Invoicing and E‑Reporting Deadlines under ViDA, French E‑Reporting and Spanish SII
- 32.8 Million Euro Alcohol VAT Fraud Ring Dismantled in Spain
- ECJ VAT Case – C-512/26 (Commission v Spain) – Action – VAT rates reform: failure to transpose Directive (EU) 2022/542
- ECJ VAT Case – C-504/26 (Commission v Spain) – Action – Small enterprises VAT scheme: failure to transpose Directive (EU) 2020/285













