End of the Single Administrative Document (SAD)

Friday, 26 September 2025 / Published in Customs, International Trade

On 14 October 2025, the Single Administrative Document (SAD) PreUCC for imports is scheduled to be phased out completely. New import declarations must be submitted in accordance with Annex B of Delegated Regulation (EU) 2015/2446 (DA-UCC) and Implementing Regulation (EU) 2015/2447 (IA-UCC) (using codes such as H1 for free circulation, H7 for low-value shipments, I1 for simplified declarations, etc.) in line with the adaptation to the Union Customs Code (UCC) and European standards for the digitisation of customs procedures.

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Spain prohibits trade of defence material and dual-use technology with Israel

Friday, 26 September 2025 / Published in Customs, International Trade

On 25 September 2025, “Royal Decree-Law 10/2025 of 23 September came into force, adopting urgent measures against genocide in Gaza and in support of the Palestinian population”. Among other extraordinary measures, Spain has banned the exchange of defence and dual-use materials with Israel.

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Update on e-Invoicing

Thursday, 10 April 2025 / Published in e-Invoicing

On 2 April 2025, Royal Decree 254/2025, of 1 April, amending Royal Decree 1007/2023, of 5 December, was published in the Official State Gazette (BOE). This regulation establishes the requirements to be adopted by the computer or electronic systems and programmes that support the invoicing processes of entrepreneurs and professionals, as well as the standardisation of invoicing record formats.

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EU responds to US with more tariffs

Monday, 31 March 2025 / Published in Customs, International Trade

As of April 15, imports into the European Union of certain products originating in the United States will be subject to an additional ad valorem tariff in the range of 4.4 to 25 percent, with some of these products potentially exceeding a total tariff of 50 percent.

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Governmental Tax and Customs Annual Plan for 2025

Monday, 17 March 2025 / Published in Customs, Electricity Tax, Environmental Taxes, Excise Duties, International Trade, VAT

On 17 March, the Tax and Customs Control Plan was published (BOE Resolution of 27 February), which sets out the lines of action and strategies to be carried out by the Tax Agency in 2025 for the effective application of the State tax and customs system

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New Rules on Excise Warehouses and Guarantees for Fuels

Friday, 03 January 2025 / Published in Excise Duties, VAT

The latest Official Gazette publications have introduced several tax reforms affecting Value Added Tax (VAT) and Excise Duties (IIEE), particularly as they directly affect the management of fuels, diesel and biofuels.

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