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Domestic Sale to an Intra-EU Customer

If goods are delivered within Spain — for example to a French customer — Spanish VAT applies (normally 21%), unless a specific exemption applies.

The customer's tax identifier will begin with “FR” unless they are registered in Spain, in which case a Spanish NIF/NIE is used.

If goods are delivered in Spain but valid proof exists that the goods are transported to France, the operation may be considered an intra-EU supply and therefore VAT-exempt.
The invoice would include something like:

“Operation exempt from VAT under Article 25 of Law 37/1992. Intra-EU supply with transport to another Member State, documented according to tax regulations.”

What is proof of transport?

Evidence showing goods were transported from Spain to another EU country, such as:

  • Signed transport document (CMR for road shipments).
  • Carrier invoice.
  • Acknowledgment of receipt at destination.
  • Sales and transport contract.
  • Payment proof and related correspondence.