According to the Monthly Foreign Trade Report by the Ministry of Economy, Trade, and Business, a total of 51,677 Spanish companies exported products and services in January 2026, representing a year-over-year increase of 10.7%. The upward trend is clear: Since 2021, the value of Spain’s exports has grown by more than €72 billion.

For years, Spain has adopted measures to promote exports, such as ICEX grants to reduce the costs of expanding a business outside of Spain. However, the country’s bureaucratic procedures are strict and can be complex to navigate if it’s your first time dealing with them. In this article, we’ll explain the requirements for exporting from Spain, how to simplify the process, and the benefits of working with an international platform to manage your export payments.

Key takeaways

• To export from Spain, you must prepare several general documents, such as the packing list, the CMR waybill, and the ATA Carnets.
  
• Each type of transaction entails specific requirements, such as reporting the VAT number for intracommunity supplies or submitting the Single Administrative Document (SAD) for exports.
  
• Exports from Spain are valid only when documented on standard invoices and, in some cases, on pro forma invoices and customs invoices.
  
• For exports to be valid for tax purposes, you must assign TARIC codes to the goods, file the Intrastat declaration, and complete Forms 303, 390, and 349.
  

What is considered an export from Spain?

The regulations specify that an export is a sales transaction outside of VAT jurisdiction; the territory within VAT jurisdiction is known as Territorio de Aplicación del Impuesto (TAI). Exports fall into two categories:

• Countries that are not part of the EU: In this category, Morocco and the US are the two most common countries of export.
  
• EU territories that are not part of the TAI (i.e., “third territories”): For example, the Spanish territories of the Canary Islands, Ceuta, and Melilla.
  

In addition, the transaction must meet the following criteria, depending on what is being traded:

• Products: The goods are transported outside the customs territory of the EU.
  
• Services: The services are deemed to be effectively used or performed outside the EU.
  

However, to make this article more complete and useful, we’ll consider that exports also include two transaction types that the regulations don’t classify as “exports”:

• Intracommunity supply: Sales of goods or services between two businesses or professionals located in different EU member states
  
• Distance sales: Transactions with private individuals in the EU
  

Documentation requirements for exporting from Spain

For exports to take place without incidents, delays, or penalties, it’s important to document them properly so that customs authorities can verify regulatory compliance. Let’s look at the general documentation requirements that exporting companies in Spain must meet:

• Update Form 036
  You must modify your Form 036 census declaration to specify the territorial scope of your export activities: domestic, international, or EU. In the latter case, you must check Box 130 to register in the Register of Intracommunity Operators (ROI).

• Prepare the packing list
  The packing list is a control document that details all the goods being shipped abroad. To facilitate the inspection work of customs agents, the list must specify the number of packages (each individually identified by a reference number), as well as their weight and contents.

• Manage the transport document
  When physical goods are exported, they must be accompanied by a transport document. The most widely used document is the “CMR waybill” (derived from the French acronym for the Convention on the Contract for the International Carriage of Goods by Road). This document must contain the following information:

  • Goods being transported and the quantities of each
    
  • Date and country of pickup and delivery
    
  • Seller, buyer, and carrier details
    

• Manage the insurance document
  If the terms of the transaction stipulate that the seller assumes the risks of transport, it’s mandatory to take out insurance that covers possible damage or loss during shipment and to obtain the corresponding certificate.

• Manage ATA Carnets
  If you export goods that will later return to Spain—for example, assembly materials for international trade fairs that are returned after the events—you can use ATA Carnets to avoid paying customs duties. These documents are issued by Chambers of Commerce and are valid in all countries that are signatories to the ATA convention.

• Obtain documents proving origin
  If the customs authorities in the destination country or your own customer require proof of the origin of the physical goods, you must request a certificate of origin, which can be issued by Chambers of Commerce in accordance with Law 4/2014. If the goods are being exported outside the EU, you must attach a EUR.1 certificate (a document certifying the origin of the shipment) or indicate this on the invoice if you are on the Register of Registered Exporters (REX).

• Obtain product-related documentation
  Some exported goods could be subject to the obligation to obtain documents that certify regulatory compliance. For example, Spanish companies exporting agrifood products, electronic devices, or batteries require the SOIVRE certificate (the Spanish abbreviation for the Official Service for the Inspection, Surveillance, and Regulation of Exports), which guarantees that the commercial quality of the goods is adequate and meets regulatory requirements.

• Retain export documents
  If exports from Spain are VAT-exempt, you must provide proof to the Spanish Tax Agency that the goods have left Spanish territory using a supporting document, such as a delivery note from the shipping company.

Specific requirements for intracommunity supplies

Many Spanish exporting companies ship goods to other EU countries, a type of intracommunity supply that accounted for 63.9% of all physical goods exported in January 2026, according to the Monthly Foreign Trade Report. In these cases, the following is required:

• Register in the ROI
  The first requirement for the intracommunity supply of goods or services from Spain is to register for VAT in Europe. To do this, you must apply for registration in the ROI using Form 036.

• Obtain an intracommunity VAT number
  Once your application has been approved, the Spanish Tax Agency (AEAT) will assign you an intracommunity VAT number (also known as an EU VAT number or by the Spanish abbreviation NIF-IVA). If the AEAT does not respond within three months after submitting Form 036, its administrative silence will be deemed a rejection of your application. In these cases, if you assume that your registration has been processed automatically and you issue invoices without VAT, you will face the applicable penalties.

• Be added to the VAT Information Exchange System (VIES)
  Once your VAT number has been obtained, you’ll automatically be listed in the VAT Information Exchange System (VIES).

• Validate the customer’s VAT number
  For B2B transactions, before making an intracommunity supply, it’s necessary to validate the customer’s VAT number. If the number provided is invalid, the transaction will not be considered an intracommunity supply and the usual VAT exemptions cannot be applied.

Specific requirements for extracommunity exports

In general, extracommunity deliveries—that is, those to territories outside the EU or “third territories” of the EU—involve greater bureaucratic complexity. This type of transaction accounted for 36.1% of total goods exported in January 2026. These are the documents required of Spanish companies for product exports:

• An Economic Operators Registration and Identification (EORI) number
  To export goods to territories outside the EU, you need an Economic Operators Registration and Identification (EORI) number. This is a unique numerical code assigned to companies by Spanish customs authorities to register their cross-border economic activity. The EORI number for Spanish exporters always begins with the ISO code “ES,” followed by the company’s tax identification number (NIF).

• The Single Administrative Document (SAD)
  Every time you export goods, you must submit the Single Administrative Document (SAD), which not only serves a customs function but also determines any applicable taxes and duties.

• International Standards for Phytosanitary Measures (ISPM) No. 15 certification
  If you use pallets, boxes, or other untreated wooden packaging for the transport of goods to a non-EU country, you must demonstrate compliance with the relevant phytosanitary measures using ISPM No. 15 certification. To do so, each piece of packaging must bear the mark applied following the debarking process and the appropriate treatment, such as heat treatment.

Invoicing requirements for exporting from Spain

Creating an intracommunity invoice or an export invoice is more complex than issuing standard invoices in Spain, as there’s usually a long list of requirements. To ensure the document is valid for tax and legal purposes, make sure you meet all of the following requirements:

Preparing a pro forma invoice

In certain cases (such as exporting free samples), you’re required to provide the customer with a pro forma invoice to confirm the details of the transaction before issuing the final invoice. Even if it’s not mandatory in your specific case, it’s advisable to issue one to formalize the commercial offer.

Preparing a customs invoice

Some countries require that goods be accompanied by a customs invoice that itemizes all amounts and the total sale price.

In certain cases, such as with the US, a standard commercial invoice certified by the relevant consulate is sufficient. However, to meet the requirements of other countries—such as Canada, which requires information on export packaging and other details not included on a conventional commercial invoice—a specific document must be issued.

Applying VAT to invoices

Whether or not VAT is included on invoices depends primarily on whether the sale involves physical products or services, the location of the transaction, and whether the recipient is a business or an individual. To summarize, we’ve prepared two tables indicating whether invoices to foreign customers should include VAT:

VAT on intracommunity supply invoices

VAT on export invoices

In short, many transactions are exempt from VAT and others are subject to Spanish VAT, but sometimes they are taxed in the destination country. For example, if you sell digital services—such as creating online stores or selling SaaS licenses—even if your business does not have a physical presence in your customer’s country, you might have to declare taxes there, especially if your sales volume is very high.

With regard to this last requirement, each country has its own regulations, so it’s important to verify the specific thresholds for each jurisdiction. To simplify this process and avoid problems, it’s advisable to integrate a tax automation tool—such as Stripe Tax—that notifies you through automatic alerts when you’re nearing the sales threshold that requires you to collect taxes in another country.

Including mandatory information on invoices

When preparing an invoice for intracommunity supply or export, it’s necessary to include a number of additional details beyond those required of domestic invoices. Let’s take a look at what those are:

Additional information for invoices to EU companies

• Seller VAT number: In addition to the company information that must be included on all invoices (e.g., company name and tax address), the VAT number assigned to the selling company must also be included.
  
• Customer VAT number: If the purchasing company is registered in the ROI, its VAT number must be provided along with the other identifying details.
  
• Reason for exemption: Reason why the intracommunity supply is exempt from VAT; for example, “Intracommunity supply exempt pursuant to Article 25 of Law 37/1992 on VAT and Article 6.1.j. of Royal Decree 1619/2012 of November 30.”
  

Additional information for invoices to private individuals in the EU

• Seller details: If the company doing the distance selling is registered in the ROI, the VAT number must be included as part of its identifying information.
  
• Private individual details: Include information about the end customer making the purchase. It’s not necessary to identify them by tax ID number (NIF) or National Identity Document (DNI). If the customer is not identified (e.g., when issuing a simplified invoice), the customer’s location must be verified by two noncontradictory pieces of evidence (such as an IP address and bank details) in order to apply the VAT rate of the destination country.
  
• VAT: The invoice should include an itemized breakdown of VAT.
  
  • Spanish VAT: Less than €10,000 in annual distance sales
    
  • VAT of the destination country: More than €10,000 in annual distance sales
    

Additional information for invoices to non-EU companies

• Harmonized System (HS) code: This international trade code identifies the shipped products and is used to calculate tariffs.
  
• International commercial terms (Incoterms): These terms outline the conditions of the agreement (e.g., who assumes the risks and when, or how costs are allocated); while not mandatory, including them on the invoice is recommended.
  
• Origin and destination of the goods: The invoice must clearly indicate that the goods are being shipped from Spain to a country that is not part of the EU.
  
• Currency of the transaction: Although it’s common for payment to be made in euros regardless of the customer’s country, it’s legal to use other currencies on your invoices; for example, if you’re invoicing a customer in Brazil, you could list the amount in Brazilian reais.
  
• Exchange rate applied: If the invoice is issued in a currency other than the euro, it is mandatory to indicate the exchange rate used to calculate the VAT amount in euros.
  
• Unit price and total: The invoice must itemize the amount for each product or service and show the total value of the transaction.
  
• Payment terms: The invoice must include details about the payment method and the time frame granted to the customer to pay the amount after receiving the goods.
  
• Freight cost: The cost and method of transporting the goods must be indicated.
  
• Insurance amount: If liability insurance is taken out for the delivery of the goods, the amount must be included on the invoice.
  
• Reason for exemption: If the invoice does not include VAT, the reason for exemption must be stated. The most common practice is to cite Article 21 of Law 37/1992.
  

Additional information for invoices to private individuals outside the EU

In addition to the content required for invoices to non-EU companies, the following information must be included:

• Reason for not including VAT: If the invoice documents the sale of physical goods, an exemption applies. If the invoice documents the provision of a service, it is generally a non-VAT transaction. In both cases, the reason why the invoice does not include VAT must be specified.
  

Tax requirements for exporting from Spain

Tax requirements vary depending on factors such as the volume of your transactions and the types of goods you ship, so it’s important to be aware of current regulations in order to comply with them and avoid penalties. We’ve prepared a summary of the main obligations:

• Assign a TARIC code
  It’s mandatory to assign each item of merchandise a TARIC code (Integrated Tariff of the European Communities code), which consists of 10 digits and is used to classify physical goods. This will determine the tariffs, taxes, and regulations that apply. To find the TARIC code for the goods you’re shipping, use the European Commission's TARIC search tool.

• File the Intrastat declaration
  If you make intracommunity supplies worth €400,000 or more per year, you’re required to file a monthly Intrastat statistical declaration, which is used to collect data on exports and imports within the EU.

• Complete Form 303 and Form 390
  Exports and intracommunity supplies from Spain must be included in your quarterly VAT return (filed using Form 303), regardless of the destination country and even if the transactions are VAT-exempt. In addition, Form 390—a summary of all transactions carried out during the calendar year—must be filed in January.

• Report intracommunity supplies on Form 349
  Sales to EU business customers must be reported on Form 349, which summarizes all intracommunity supplies.

How Stripe helps you collect payments and manage exports from Spain

Many of the requirements for exporting from Spain govern the process for invoicing foreign companies and customers. This involves issuing documents that comply with regulations and substantiate payments received from anywhere in the world. With Stripe Payments, you can accept payments in more than 195 countries and display prices to your customers in their local currency.

In addition, Payments automatically offers your customers’ preferred payment methods, such as credit and debit cards, digital wallets, installment payment options, and dozens of local payment methods. For example, allowing customers in China to pay with Alipay improves checkout conversion by 91%, while accepting payments with Pix in Brazil results in a 31% increase in conversion.

To further streamline your company’s intracommunity supplies and exports, there’s the Stripe App Marketplace—a library of applications that integrate seamlessly with your payment platform and adapt to your business's specific export needs.

One of the applications available in the Stripe App Marketplace is Invopop, a solution developed in Spain that has specific functions for compliance with Spanish legislation. One of the most important functions is its complete integration with the VERI*FACTU system, the new electronic invoicing regulations that are expected to come into force in January 2027. In addition, Invopop is compliant with certain regional regulations, such as TicketBAI in the Basque Country.

Another application is Billit, a pioneering platform for ensuring compliance with the various electronic invoicing requirements across the EU. This platform simplifies the sending of electronic invoices within and outside of Europe—for example to the United States, which in February 2026 was Spain’s largest non-EU trading partner. To make the invoicing process easier, Billit automatically chooses the correct format and delivery network based on your customer’s tax ID.

FAQs about requirements for exporting from Spain