A successive sale in exports combines two or more sales and a single movement of goods to a non-EU country. There are several invoices, but the goods travel only once, from the first seller to the final customer.
In this article we explain the ordinary case, how to complete the export declaration, intermediaries from other Member States, chains with several operators and how the transport is attributed. Finally, we look at overseas sales and non-customs tax warehouses (DDA) as compliant alternatives. Our aim is for exporters and customs brokers to understand the operation clearly.
What a successive sale in exports is
The most common pattern involves three operators. A sells to B. B resells to C, located outside the European Union. The goods are transported directly from A to C.
The commercial flow contains two sales. The physical flow contains a single shipment. The exit of the goods does not automatically turn both invoices into exempt exports.
For A to apply the exemption, the exit to the non-EU country must form part of its supply to B. If A actually delivers the goods to B’s warehouse and the first transport ends there, A has made a domestic supply subject to VAT. The export will start with a later sale.
A stop at a port, a terminal or a consolidation warehouse does not produce that result on its own. What matters is whether B actually received the goods in Spain or whether a single outbound shipment continued.
In my day-to-day work I come across successive sales that are declared incorrectly. This can become a problem when the time comes to justify an invoice issued as VAT-exempt. Sometimes the documentation does not show which supply is linked to the exit. On other occasions, the invoice was issued without VAT even though the supply did not meet the requirements. The complexity of these operations calls for a joint review of the commercial, logistics and customs documentation, because an inconsistency can lead to a tax adjustment.
How the most common successive sale works
If the transport is linked to the sale from A to B, that first sale can be exempt. The sale from B to C is not a second exempt export. It may fall outside the scope of Spanish VAT if the right to dispose of the goods as owner passes to C once the goods are already outside the territory where the tax applies.
If the transport is linked to the sale from B to C, the sale from A to B ends in Spain and A charges the corresponding VAT. The sale from B to C can be exempt if it meets the export requirements.
Several invoices can therefore be issued without VAT, but not for the same reason. One may be an exempt export and another an operation outside the scope of the tax. Binding ruling V0550-10 helps to understand this logic in chains with several operators. As it predates 2023, it must be read together with the current Article 21(7) of the VAT Act.
How a successive sale is declared in the export declaration
The export declaration (SAD) is currently lodged through the AES P1 system. There is no data element called “successive sale”. The operation is explained through the parties, the invoices, the additional information and the declared value.
The review sequence is as follows.
- Identify the single supply linked to the transport.
- Identify who acts as exporter for customs purposes. That party must meet the definition laid down in EU law and hold an EORI number, the Economic Operators Registration and Identification number used in the Union.
- Declare the invoice for the exempt supply as N380. The value must also correspond to that supply.
- Declare 1009 among the supporting documents to identify the invoice for the immediate resale from B to C. It adds traceability. It does not make that invoice exempt or add its amount to the export value.
- Use 5006 when A is declared as exporter and identifies the intermediate purchaser or seller B, where applicable.
- Use I5007 when B, established in another Member State, is declared as exporter and A makes the exempt supply. The text contains A’s Spanish tax ID (NIF), not its EORI number.
- Use I5019 when a third party is designated as exporter because the person liable for VAT is not established in the Union, provided that the customs conditions are met.
- Declare C as consignee and check that the invoices, the transport and the value data tell the same story.
The export declaration documents the operation and, together with the proof of exit, allows the exemption to be proven. It neither creates the exemption nor fixes a badly structured commercial chain.
Successive sale with an intermediary established in another Member State
If an intermediary established in another Member State buys from a Spanish supplier and the goods leave Spain directly for a non-EU country, there is no intra-EU supply. There is an export with a purchaser established in another Member State.
When B, established in another Member State, decides and arranges the exit, meets the customs definition of exporter and the transport is linked to its purchase from A, B can be declared as exporter. The invoice from A to B is the exempt supply under Article 21(2) of the VAT Act and is declared as N380. I5007 identifies the Spanish supplier A by its tax ID (NIF). The invoice from B to C is documented with 1009, but it is not a second exempt export.
The sale from B to C will only fall outside the scope of Spanish VAT if the right to dispose of the goods as owner passes outside the territory where the tax applies.
There is a variant. A can be declared as exporter if it meets the applicable EU definition and takes on that role under the contract. In that case, 5006 identifies the intermediate purchaser or seller B. Binding ruling V2454-21 examines that possibility in a chain between two operators established in the territory where Spanish VAT applies. It predates Article 21(7) and must be checked against the rules in force.
Three practical cases of successive sales
Case 1. Supplier and intermediary established in Spain
A Spanish manufacturer sells to a Spanish intermediary that resells to Panama. If the manufacturer’s sale absorbs the transport, its invoice can be exempt. The resale may fall outside the scope of the tax if it takes place outside the VAT territory. In the export declaration, the manufacturer is declared as exporter, N380 identifies its invoice, 5006 the intermediary and 1009 the resale.
If the transport belongs to the intermediary’s sale, the manufacturer charges VAT. The intermediary’s invoice to Panama will be the N380. Binding rulings V1167-24 and V1265-25 show these two possibilities.
Case 2. Intermediary from another Member State
A Spanish supplier sells to a French company that resells to a Cuban customer. B decides and arranges the export, and the goods travel directly from A to Cuba. If the transport is linked to B’s purchase, the exempt invoice is the one from A to B. B is declared as exporter, the invoice from A to B is declared as N380, A is identified with I5007 and the invoice from B to C is documented with 1009.
If the supplier actually delivers the goods to the intermediary’s warehouse in Spain and another shipment then begins, the first sale is domestic and bears VAT.
Case 3. Chain with four operators
In a chain A, B1, B2 and C, the number of operators does not decide the tax treatment. Only one supply can absorb the transport.
Sales before the export sale that end in Spain will be domestic. Later sales will only fall outside the scope of the tax if the right to dispose of the goods as owner passes outside the VAT territory. Only invoices issued between the seller and the buyer of the exempt supply can be declared as N380. There may be several N380 entries if the same seller has issued several invoices to the same buyer for that supply. That does not grant an exemption to other operators.
Documents to keep
The file must make it possible to reconstruct the whole operation. It is advisable to keep contracts, orders, invoices, payments, Incoterms, transport documents, powers of representation, export declaration messages and proof of exit. Correspondence showing who decided on and contracted the transport should also be kept.
The MRN is the declaration’s reference number. It must be linked to the invoices and to the actual exit.
The general limitation period for tax purposes is four years, with the rules on start and interruption in Articles 67 and 68 of the General Tax Act. Keeping the current year plus four full additional years is a prudent working rule, not the legal definition of the period.
Article 51 of Regulation (EU) No 952/2013 laying down the Union Customs Code sets the customs retention period and allows it to be extended when a control is under way. Regulation (EU) 2026/2108, which lays down the new Union Customs Code, repeals it with effect from 21 September 2027. From that date, the period will have to be checked in the new rules and their transitional provisions. Article 30 of the Spanish Commercial Code requires business records to be kept for six years. Article 165 of the VAT Act contains specific rules for certain documents and capital goods. The longest applicable period must be applied.
The main difficulty: attributing the transport
Attribution does not depend on a single document. Contracts, Incoterms, the transfer of the right to dispose of the goods, risks, the organisation of the transport and each operator’s position in the export declaration must all be reviewed.
Binding ruling V0785-15 accepts that the domestic leg to the port and the international leg may be carried out by different carriers without necessarily creating two transports for tax purposes. It does not allow several sellers to rely on the same export for their invoices.
Binding ruling V1402-25 confirms that an FCA Incoterm, payment of the transport by the buyer or the use of an authorised location do not decide the attribution on their own.
Since 2023, Article 21(7) allows the person acting as exporter for customs purposes to be different from the supplier applying the exemption. This flexibility does not allow a fictitious exporter to be designated or the supply to which the transport is actually linked to be changed.
Options when the chain does not fit the planned solution
If the sale that was meant to be exempt does not absorb the transport, the solution must be decided before invoicing and exporting.
Accept the ordinary treatment
Domestic sales bear VAT. Only one supply can be exempt as an export. Later sales may fall outside the scope of the tax if the right to dispose of the goods as owner passes outside the VAT territory.
Formalise later sales outside the VAT territory
When the first sale absorbs a direct transport to the non-EU country, the resales can take place outside the territory. These are the so-called overseas sales. They are not exempt exports. Being outside the scope of the tax requires proof of where the right to dispose of the goods passed.
Reorganise the operation before carrying it out
The parties can review contracts, Incoterms, the organisation of the transport and the exporter’s status. They cannot artificially reconstruct the operation after the exit.
Use a non-customs tax warehouse (DDA)
A DDA can be considered when the goods are eligible for the regime and several sales are planned while they remain effectively placed under it. The supply intended to place the goods in the warehouse can be exempt under Article 24(1)(1)(f) of the VAT Act. Later sales can also be exempt while the goods actually remain covered by the regime.
Placement and continued stay must be proven through the documentation and controls that apply to the warehouse. Binding rulings V0044-15, V1727-17, V0893-18 and V0208-19 help to distinguish the supply intended for placement, the sales made under the regime and the operation that triggers the exit.
Discharging the DDA regime can give rise to a transaction treated as an import under Article 19(5) of the VAT Act. This does not happen when the exit gives rise to a supply exempt under Articles 21, 22 or 25, as is the case when the final operation is a duly proven exempt export.
Frequently asked questions on successive sales and the export declaration
Can all the invoices be issued without VAT?
There may be several invoices without VAT, but only one will be an exempt export. The others will need their own justification.
Can there be two exempt exports with a single transport?
No. A single outbound transport can only be linked to one supply.
Does a French company turn the operation into an intra-EU supply?
No, if the goods leave Spain directly for a non-EU country.
Does the export declaration create the VAT exemption on its own?
No. It documents the operation, but the exemption requires the transport to be linked to the relevant supply, the goods to actually leave and the other requirements of Article 21 of the VAT Act and Article 9 of the VAT Regulations to be met.
Can the intermediary take the goods to its warehouse?
It can, but then there is no longer a direct transport attributable to the first sale. If it receives the goods there and then starts another shipment, the first sale generally ends in Spain and bears VAT.
What happens if the export declaration identifies the wrong invoice or operator?
Its amendment should be considered. The invoices, the contracts and the VAT return should also be reviewed.
Does the intermediary from another Member State need an EORI number?
Yes, when it acts as exporter for customs purposes. Whether it needs a Spanish tax ID (NIF) or tax registration depends on its specific involvement.
Why does an invoice outside the scope of VAT appear with 1009?
Because it identifies the resale and adds traceability. It does not grant a second exemption.
Official sources
- Law 37/1992 on Value Added Tax (Spanish VAT Act), Articles 19, 21, 24, 68 and 165.
- VAT Regulations, Articles 9 and 12.
- AES P1 electronic export system, official AEAT documentation (in Spanish).
- Regulation (EU) No 952/2013, Union Customs Code, Article 51.
- Regulation (EU) 2026/2108, new Union Customs Code, generally applicable from 21 September 2027.
- Binding rulings of the Spanish Directorate-General for Taxes (DGT) on successive sales and attribution of the transport: V0550-10, V0785-15, V2454-21, V1167-24, V1265-25 and V1402-25.
- DGT binding rulings on non-customs tax warehouses (DDA): V0044-15, V1727-17, V0893-18 and V0208-19.
When exporters or customs brokers are unsure about an operation, DGT binding rulings are a useful tool for interpreting legislation that is often complex. They do not create case law and must always be read in the light of the specific facts and the rules in force.
