End of the Single Administrative Document (SAD)
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.
- Published in Customs, International Trade
Spain prohibits trade of defence material and dual-use technology with Israel
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.
- Published in Customs, International Trade
Update on 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.
- Published in e-Invoicing
EU responds to US with more tariffs
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.
- Published in Customs, International Trade
Recent Posts
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Royal Decree-Law 18/2026: Gradual Extension of Energy Tax Measures and Progressive Phase-Out of the Electricity Production Tax (IVPEE)
On 30 June 2026, Royal Decree-Law 18/2026 of 29... -
Adjustment of tariffs on US products
On 30 June 2026, Regulations (EU) 2026/1455 and... -
VAT on transfer pricing adjustments
On 13 May 2026, the Court of Justice of the Eur... -
Regularisation of VAT incorrectly invoiced
On 3 June 2026, the General Court of the Europe... -
Updates on Dual-Use Technologies and Defence Equipments
On 30 May 2026, Order ECM/536/2026 of 29 May wa...
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