In February 2026, Spain exported goods to China worth more than €656 million, representing 2.1% of the total value of exports from the country during that month, according to the Monthly Foreign Trade Report published by the Ministry of Economy, Commerce and Business. In fact, the Chinese market is one of the largest importers of minerals, medicines, and plastic products produced in Spain.

Sales of services are also a significant part of sales from Spain to China. In 2024, Spain exported services to China worth over €1.6 billion, according to the Spanish Institute for Foreign Trade (España Exportación e Inversiones, or ICEX).

Whether they export products or services, Spanish businesses must meet specific regulatory requirements. The types of exported goods also determine how value-added tax (VAT) is handled for these transactions. In this article, we explain how to sell to China from Spain, as well as how to manage VAT and invoicing.

Key takeaways

• Many platforms facilitate sales to China from Spain, such as Alibaba and Pinduoduo. Businesses can also sell through their own online stores.
  
• The cross-border ecommerce model is the most beneficial for Spanish B2C businesses because it does not require a physical presence in China and allows them to delegate logistical and administrative tasks.
  
• Sales to China are subject to taxes—such as value-added tax (VAT) and consumption tax (CT)—that vary depending on the type of goods sold and the logistics model.
  
• Most export transactions are taxed in Chinese territory. As a general rule, businesses must issue invoices without Spanish VAT. However, it is important to know which transactions are subject to Spanish VAT, even if the customer’s headquarters are located in China.
  

Why sell to China from Spain?

In April 2026, Spain and China signed three economic agreements. One of them outlined how Spanish products and services will acquire a greater presence in Chinese territory. This provides a boost for exporting businesses, but there are other compelling reasons to sell in this highly competitive market. Below, we discuss the main reasons.

Brand reputation

Royal Decree 998/2012 promoted the “Spain Brand” and, as a result, improved the perception of Spanish products and services abroad. By 2014, Spain’s exports to China increased by 4.2% year-on-year. Since then, this upward trend has remained constant, as reflected in the Spain and China in Figures data repository of the Spain-China Council Foundation (Fundación Consejo España China).

High demand

According to data collected in Spain and China in Figures, China was the 11th largest importer of Spanish products in 2025. The high demand from Chinese customers is focused on items of internationally recognised quality, such as cosmetic products, wine, and olive oil.

The size of the market also plays a key role. As of 2018, China’s middle-class population—approximately 25% of its total population—is equivalent to the population of Europe and almost double that of the American middle class.

Elimination of double taxation

In 2021, the double taxation treaty was enforced. This tax agreement guarantees that profits from sales to China are taxed in Spain, as long as they are not made in a Chinese permanent establishment. In other words, if transactions with Chinese customers take place from Spain, Spanish entities will only pay the direct taxes applicable in Spain. This includes personal income tax (IRPF) for self-employed individuals and corporate income tax (IS) for businesses.

Simplified market access regulations

Current regulations reduce barriers to entry for Spanish businesses that use cross-border ecommerce. This model allows businesses to sell to China without paying tariffs or setting up a business there. Alternatively, working with a Chinese distributor eliminates the need to comply with several requirements.

This simpler route into the Chinese market is highly beneficial for Spanish companies, particularly in terms of logistics and administration. When products are shipped to warehouses located within a free trade zone, a local agent handles transportation and storage of goods, customs procedures, ecommerce management, customer service, and more.

However, since 2019, China has applied limits on purchases made by individuals: ¥5,000 (about €635) per transaction or ¥26,000 (just over €3,300) per year.

Online platforms for selling to China from Spain

When selling to China from Spain, the simplest and most direct way to perform cross-border ecommerce is to use online platforms. Below, we discuss the most popular platforms.

Alibaba

This B2B marketplace connects Chinese and Spanish businesses to facilitate wholesale buying and selling. Its advanced technological infrastructure guarantees security in all operations, from payments to suppliers to shipment tracking managed by Alibaba Logistics.

In 2024, Spanish businesses generated €895 million in revenue from transactions in the Chinese market managed through Alibaba, according to ICEX data.

JD.com

This B2C platform offers authentic products in its catalogue, making it the preferred choice for Chinese customers who try to avoid counterfeit goods. It is the second largest online platform in China in terms of market share, according to data collected by the China Business Guide. This allows it to offer cutting-edge logistics infrastructure with same-day delivery.

Pinduoduo

This is the third largest online platform in China according to market share. Pinduoduo focuses on social commerce. Its success lies in offering discounts that increase based on the number of customers who buy a specific product.

Douyin

According to the China Business Guide, Douyin—the Chinese version of TikTok—is the fastest growing live commerce platform in the country. This is mainly due to the exceptional performance of its algorithm, which recommends products based on customer behaviour on the platform.

Online stores

Having an online store is one of the most effective ways to sell online to China from Spain. Proprietary websites are not subject to external limitations. For example, businesses can accept multiple payment methods for cross-border payments.

One of the online selling platforms in Spain is PrestaShop, which has several modules that businesses can integrate to facilitate transactions with Chinese customers. For example, the AliExpress module allows businesses to automate dropshipping transactions.

Requirements to sell to China from Spain

While the requirements for exporting from Spain remain consistent, each destination country imposes its own rules. Below, we analyse the prerequisites businesses must meet to sell to China from Spain.

Physical presence or local partners for B2B operations

If a business’s operations in China focus on selling to wholesalers under the traditional B2B model—referred to as “General Trade” in China—the business does not necessarily need a physical presence in the country. This is the case, as long as the business sells to a local distributor or importer that has the necessary customs licences.

Establishing a business or offices in China is only mandatory if the business wants to act as the registered importer and market the goods directly in the country.

Quality standards

When selling their products on the Chinese market, Spanish businesses must comply with the applicable local quality standards. For example, consumer goods and technology products must obtain China Compulsory Certificate (CCC) certification. Agri-food products must adhere to the National Standards of the People’s Republic of China (GB standards) for the industry.

Specific regulations

Depending on the products sold in China, Spanish businesses must comply with specific regulations, such as those that govern packaging and labelling. For example, when selling meat products in China from Spain, the outer packaging must include information in Chinese and English, such as the weight and production date.

Chinese taxes

The double taxation treaty does not release Spanish businesses from the obligation to manage Chinese customs duties. Although the customer handles the process, it is important to be aware of the applicable tax rates. They vary based on the transport system used:

• Free trade zone: Goods shipped from Spain are stored in customs warehouses within China, and the products are locally distributed when customers place orders.
  
• Direct delivery: Once the transactions are completed, businesses send the goods directly from Spain to customers in China via international courier.
  
• General trade: This category applies to B2B transactions or when individual customers exceed the legal limits of the cross-border regime (i.e., ¥5,000 per order or ¥26,000 per year).
  

Here are the taxes that apply in each case:

Consolidated tax on cross-border ecommerce

This tax applies to shipments to free trade zones and to sales of services. Under this system, the import tariff is 0%, and a 30% reduction is granted on the following taxes:

• VAT: Under the cross-border ecommerce regime, the importer only pays 9.1% for this indirect tax (i.e., 70% of the general VAT of 13%).
  
• Consumption tax (CT): This tax applies to some products subject to more stringent regulation, such as high-end cosmetics and alcoholic beverages.
  

Postal tax

This tax applies to direct deliveries and individual shipments for personal use. The transaction is exempt if the resulting tax amount is less than or equal to ¥50. But if it is higher, this tax must be paid at a rate that varies based on the type of goods.

VAT

This tax is applied in general trade transactions. The current rates are 13%, 9%, 6%, 3%, and 0%. The 3% tax is reduced to 1% until December 2027.

Managing Spanish VAT on sales to China from Spain

The inclusion of Spanish VAT on invoices to China from Spain depends on many factors. These include the type of sale (i.e., goods or services), place of the transaction, and recipient’s status as a business or individual. Below, we discuss each scenario.

B2B transactions

In many cases, it is not necessary to include Spanish VAT on invoices issued from Spain to Chinese business customers. The application of this tax varies depending on whether the business sells products or services.

Sales of products to Chinese businesses

Sales of products to Chinese businesses are exempt from Spanish VAT, provided the following conditions are met:

• The goods are sold from Spain.
  
• The goods are transported to China.
  
• The business has the necessary documentation to demonstrate and prove to the Spanish Tax Agency (AEAT) that these transactions constitute exports. An example of such documentation is the Single Administrative Document (SAD). This document serves a customs function and determines applicable taxes and tariffs.
  

Sales of services to Chinese businesses

As a general rule, sales of services to Chinese businesses are not subject to Spanish VAT because regulations deem that the services take place in the customer’s country. Therefore, it is not necessary to include Spanish VAT on invoices.

However, transactions are subject to Spanish VAT when the service is physically provided or used in Spain, regardless of whether the customer’s headquarters are located in China. This applies to services related to real estate, event access, food services, short-term vehicle rental, and passenger transport.

Below, we provide a summary of the application of VAT and the inclusion of additional information on invoices to Chinese business customers.

B2C transactions

As with B2B invoices, there are important nuances businesses must consider when invoicing B2C transactions.

Sales of physical products to Chinese individuals

When the recipient of an invoice for the sale of physical products is a Chinese individual, the rules apply as if they were a business. It is not necessary to include Spanish VAT, as long as the physical product leaves the EU. In such cases, the invoice must clearly state the grounds for the VAT exemption, and the SAD must be retained.

Sales of services to Chinese individuals

• Nonelectronic services
  These generally include Spanish VAT because most nonelectronic B2C services are taxed in the territory where they are provided. However, some services are considered to be performed in China, even if the business provides them from Spain. This is established in Article 69.2 in the VAT Law. These services include advisory services, consulting, and translation. In such cases, invoices issued to Chinese individuals do not include Spanish VAT, as they are considered non-VAT transactions.
  
• Electronic services
  For digital services—such as online training or software—the transaction is taxed in China. Therefore, the business must issue the invoice without Spanish VAT. For tax purposes, provisions of electronic services are deemed to take place in the customer’s country. Even if a business does not have a physical presence in China, the transaction is subject to the applicable taxes there.
  

Below, we provide a summary of VAT and additional mandatory information on invoices documenting B2C transactions in China from Spain.

Managing Chinese VAT on sales to China from Spain

If goods that cross Chinese customs or services are considered to be consumed within its territory, they are subject to Chinese VAT. Below, we describe each scenario.

B2B transactions

Sales of products to Chinese businesses

Chinese VAT on products—which is typically 13%—is settled by the business customer or the local agent at Chinese customs. Therefore, it is not included on invoices issued from Spain. However, as the supplier, the Spanish business must attach a transport document (e.g., the bill of lading) and cargo insurance so the importing party can process the customs declaration.

Sales of services to Chinese businesses

If the business customer uses the service in China, the transaction is subject to Chinese VAT of 6%. This is not included on the Spanish invoice. Typically, Chinese businesses act as collection agents, deducting the tax amount from the total invoice amount and paying it to the State Taxation Administration.

B2C transactions

Sales of physical products to individual customers in China

Since these transactions are taxed when the goods reach the Chinese border, the customs agent is responsible for managing taxes. This means the Spanish invoice does not include the Chinese VAT of 13% or any reduced rate that applies to the goods sold.

Sales of services to individual customers in China

• Nonelectronic services
  According to China’s VAT Law that came into effect in January 2026, nonelectronic services provided to a Chinese individual customer are deemed to be consumed in China. Therefore, the provision of a nonelectronic service is subject to Chinese VAT, which is typically 6% for services.
  
• Electronic services
  These transactions are taxed in China, even if the business does not have a physical presence there. The regulations are ambiguous regarding which of the two parties must withhold and pay the 6% VAT—the individual customer or the business. In the latter case, regulations also fail to clarify whether a business can legally appoint a local agent to handle the VAT settlement. Given this regulatory ambiguity, it is important to consult a tax advisor that specialises in Chinese taxation before providing this type of service.
  

Invoicing sales to China from Spain

In Spain, the legal framework governing invoicing obligations consists of several regulations. One of them is Royal Decree 1619/2012, which specifies that the mandatory billing information on invoices addressed to Chinese customers is practically identical to the information on any other business invoice:

• Date
  
• Number or series
  
• Details of the issuer and customer
  
• Description and amount
  
• Tax base
  
• Tax rate
  
• Tax amount
  
• Total amount
  

In addition, businesses must include a legal statement on the invoice explaining why the transaction does not include VAT:

• For non-VAT transactions: “Non-VAT transaction pursuant to Article 69 of Law 37/1992.”
  
• For VAT-exempt transactions: "Export exempt from VAT pursuant to Article 21 of Law 37/1992."
  

In addition, it is advisable to include information that is important for customs management, even though it is not mandatory, according to the Guide to Procedures and Documents for Export. This information includes the Harmonised System code (HS code), payment terms, mode of transport, and international commercial terms (Incoterms).

Common mistakes when selling to China from Spain

Spanish businesses handle a large volume of transactions with Chinese customers. In January and February 2026, Spain sold goods to China worth more than €1.2 billion, according to the Monthly Foreign Trade Report. When preparing invoices for these activities, some mistakes are particularly common. Below, we discuss the most frequent ones.

Legal statements on invoices

Sometimes, businesses that sell products or services to China do not include the legal statement on their invoices, as discussed above. This statement is mandatory when these transactions are exempt from VAT or are non-VAT transactions.

Additional documentation

Some sales to China require more than an invoice. This is the case for deliveries of goods. These invoices must include a document that proves their exit from the EU. One of the most common forms of documentation is the bill of lading, which must contain a description of the goods, the date, port of collection and delivery, and details about the seller, buyer, and ship.

Sales declarations

Sales to China of any kind must be included in quarterly VAT returns. Specifically, businesses must fill out the following two boxes on Form 303:

• Box 60: VAT-exempt sales to China
  
• Box 120: Non-VAT sales to China
  

Tips for selling to China from Spain

To improve sales results in China, it is important to take into account the preferences of Chinese customers. In some ways, these preferences differ significantly from those of Spanish customers. Below, we provide tips that will help businesses adapt to consumer trends in China.

Demand on the Chinese market

Certain products are more popular among Chinese customers. In 2025, electrical appliances, jewellery, and glasses were among the categories with the highest import volume, according to ICEX. In addition, digital products are likely to be in demand. In the first half of 2025, there were 958 million digital customers in China.

Collection point delivery

Collection points are very popular in China. Smart lockers and establishments offering collection services handle more than half of the deliveries that take place in Chinese territory. Therefore, enabling these delivery options can increase conversion, and they are often cheaper than home deliveries.

Customer reviews

Chinese customers often consult reviews before making purchases. According to the China Youth Consumption Trends Report 2024, more than 28% of young people spend time reading reviews before making purchases. Businesses that display reviews published by other customers convey trust and show customers that products meet expectations.

Shipping weight

If a business sells physical products, shipping them to China is a considerable expense that increases with weight. Therefore, it is worth taking steps to reduce shipping weight. One effective strategy is to replace physical instruction manuals with quick-response (QR) codes that link to digital content.

This is especially useful when using services such as FedEx. For “Zone C”, which includes China, FedEx offers a flat rate up to 10 kg or 25 kg and applies an extra charge for each additional kilogram.

Preferred payment methods and local currency

WeChat Pay and Alipay account for approximately 90% of mobile payments in China, according to an ICEX report.

With Stripe Payments, you can accept these and other popular Chinese payment methods, such as China UnionPay, a network with nearly 9 billion cards in circulation. Adopting these payment options is key to improving the Chinese customer’s shopping experience and, consequently, increasing conversion.

To further improve the shopping experience, it is important to convert prices to the local currency. Stripe lets you accept payments in yuan and receive funds in euros, simplifying accounting management and improving customer authorisation.

Risk of returns

If a business does not adopt the cross-border ecommerce model and ships the products from Spain, the costs associated with returns are high. This is especially worrying in a country such as China where product returns are common. In the case of women’s fashion items, returns are encouraged by retailers’ excessively flexible policies, according to ICEX.

To avoid this situation, businesses can take several measures. For example, they can include detailed photographs and descriptions so Chinese customers are clear about what they will receive.

FAQs on how to sell to China from Spain