- Spain’s new H1 system for electronic import declarations is mandatory from October 14, 2025.
- The H1 system replaces the Single Administrative Document (SAD) under the Union Customs Code.
- Since June 25, 2024, both systems coexisted, but now only H1 is accepted for import declarations.
- The H1 declaration is required to evidence the right to deduct input VAT on imports and must be used for customs documents in the Immediate Supply of Information (SII) system.
Source: kpmg.com
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"
- Understanding Corrective Invoices vs. Invoice Cancellations in Invoicing Regulations
- Government approves draft bill to transpose first part of new VAT directive for digital economy
- Spain Approves Bill to Amend VAT Law, Transposing EU Digital Age Directive (ViDA)
- How to Recover VAT Paid in Bahrain: Eligibility, Process, and Key Deadlines for Businesses
- Judge Proposes Trial for Criminal Organization Over €194 Million Hydrocarbons VAT Fraud in Spain
