As announced in many other countries, there is a new customs definition of exporters in the EU. The dates of implementation of the new rules are different in each country. The Spanish Customs authorities start applying literally the new customs definition of exporter from this month onwards.
Action is required by non-established companies who do not have a valid EORI number registration in the EU. Companies that non-established in the EU but have a valid EORI number, do not have to undertake any action from now and can continue to be mentioned as the “exporter of records” for exports from Spain.
The Spanish Customs published states (in an official note) that per 4 November 2020, the exporter must be “established in the EU” to appear as exporter in the EX document. With this, Spain is applying the “new definition of exporters” of the new Union Customs Code (UCC).
According to the UCC “any person having its registered office, central headquarters or permanent business establishment in the customs territory of the Union” is established in the customs territory of the EU.
The non-EU resident businesses that not fulfill the condition to appear as “exporter” in box 2 of the export document, are advised to contact a third party that is established in the EU and appear as exporter of the record on the behalf of the company.
Important remark: non-EU resident companies already processing an EORI in Spain (with their Spanish fiscal representative) will continue to appear with their Spanish tax address (the address of the fiscal representative). In this case, it is considered that the company shares, in all transparency, all needed information with the Spanish tax authorities. In short, nothing changes for the company that are in this case.
