- A new processing/handling fee will apply to applications for release for free circulation of goods sold via distance sales under Article 20 of the New Union Customs Code, effective in November 2026.
- The EU VAT authorities have reversed their earlier position: the fee is now treated like the temporary €3 tariff and administration fee for VAT purposes.
- As a result, the management/processing fee must be included in the VAT taxable base, subject to the nuances in the updated guidance.
- The VAT and customs guidance for H7 and H1 declarations will be updated to reflect this change.
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.
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