VAT warehouses are areas that allow VAT-exempt Spanish or EU goods to be purchased and linked by means of a Customs Warehousing SAD document.
Successive sales can be made of goods linked to VAT warehouses while maintaining VAT exemption, always under customs control, by using the specific VTA (sales of goods) document for communicating with the AEAT and updating the stock control system.
VAT warehouses allow exporters to buy VAT-exempt products in the domestic or EU market and then export them to non-member countries while maintaining VAT exemption. The export is then carried out with a regular Export SAD form.
In the case of domestic or EU sales of linked goods, customs must be informed by using an SDD (departure from VAT warehouse) document. The sale will have VAT implications, which must be declared on the 380 form for Spanish companies, or through Intrastat in the EU.
ABQ is a reference in the market for our processes. We analyse and identify the correct solution by applying advanced customs management tools to obtain financial benefits in tax matters.
Types of VAT Warehouses
It is possible to link goods subject to excise duties at VAT warehouses. Therefore, any of the three types must be authorised as a Tax Warehouse.
DDAP
Private VAT Warehouse: Can only be used by the authorisation holder.
DDA1
Public VAT Warehouse Type 1: The responsibilities lie with the authorisation holder and the holder of the procedure.
DDA2
Public VAT Warehouse Type 2: The responsibilities lie with the holder of the procedure.
Processes that can be carried out at a VAT warehouse
Preserving goods, improving their appearance or preparing them for distribution or sale.
Provided that customs supervision is not compromised, the common storage of goods subject and not subject to the VAT warehouse procedure may be authorised at the same facility.
When the usual planned form of handling cannot be carried out at our VAT warehouses, temporary removal of the goods may be requested.
When you want to change the type of linkage unit (for example, goods that were bound in physical units and are to be removed in sets of dozens).
Transfers and relocations can be made under the VAT warehouse procedure.
- Between different facilities within the same VAT warehouse authorisation
- Between VAT warehouses of the same holder
- Relocation to a VAT warehouse
- From the VAT warehouse to the customs office of exit
- Transfers