VAT on shipping invoices: why some have it and some do not

You look at a quarter's shipping invoices and they do not match: some carry VAT and some do not, sometimes from the same carrier. It is not a mistake. The Spanish VAT Act exempts some postal services and not others, and the difference lies in which service you buy and from whom. Here is the rule, what to do with each invoice and the most expensive mistake: adding VAT to an invoice that has none.

1. The universal postal service exemption

The Spanish VAT Act exempts services, and the supplies of goods ancillary to them, that make up the universal postal service when they are provided by the operator or operators committed to providing all or part of it. And it adds a sentence that changes everything: the exemption does not apply to services whose conditions are individually negotiated (article 20.Uno.1.º).

So two things are needed at the same time:

• It must be provided by the designated operator. Law 43/2010 on postal services gives that status to the state company Correos y Telégrafos for a period of 20 years from the law's entry into force (first additional provision). A private courier company is not the designated operator, so this exemption does not reach it.
• It must be a universal postal service and not one with negotiated conditions. If you have a contract with prices or conditions agreed for your store, those services fall outside the exemption, even if the designated operator provides them.

That is why two invoices from the same operator can look different: one for a parcel sent over the counter at the standard rate, another for the shipments under your contract.

2. Other cases where the invoice has no VAT

• Shipments outside the EU. The law exempts transport services directly linked to exports of goods outside the Community (article 21.5.º). If you send an order to a customer outside the EU, the transport invoice for that shipment may be exempt for this reason.
• A carrier from another EU country. If a business established in another EU country invoices your transport without VAT, the VAT does not disappear: you report it yourself under the reverse charge (articles 69 and 84 of the Act). It is the same as with advertising or your store platform, and we explain it in invoices that arrive without VAT from another EU country.

3. What to do with each invoice

The rule is simple: the VAT on a transport invoice is read from the invoice, never assumed.

• If the invoice shows VAT, you can deduct it on your Form 303 if it meets the usual requirements: a business expense and an invoice in your name (articles 92 to 97 of the Act).
• If the invoice says it is exempt, there is no VAT to deduct. The whole amount is an expense: it reduces your income tax, but adds nothing to input VAT.
• If it comes from another EU country without VAT, you report it under the reverse charge, on Form 303 and Form 349.

4. A worked example

The figures are examples. You receive two shipping invoices for the same month, each for €100.00 before tax.

Item	Invoice A, with VAT	Invoice B, exempt
Taxable amount	€100.00	€100.00
VAT shown on the invoice	€21.00 (21%)	€0.00
Total paid	€121.00	€100.00
VAT you deduct on Form 303	€21.00	€0.00
Expense for income tax	€100.00	€100.00

The typical mistake is to treat invoice B as if it had 21% inside: to split its €100.00 into a taxable amount of €82.64 and VAT of €17.36, and deduct that €17.36. It is VAT nobody charged you. If the Tax Agency reviews the quarter, that deduction does not hold up.

5. Do not confuse it with the shipping you charge

Everything above is about the invoices you receive. The shipping you charge your customer is something else: it is part of the price of your sale. The Act includes in the taxable amount of the sale the costs of commissions, carriage and transport (article 78.Dos.1.º), so it carries the VAT of what you sell. How much charging or not charging for shipping leaves you is covered in what free shipping really costs.

Summary

1. Only the designated operator of the universal postal service can provide services exempt under that rule, and only those without negotiated conditions.
2. Transport linked to an export outside the EU can also be exempt.
3. If the carrier is from another EU country and invoices without VAT, you report it yourself.
4. Only deduct the VAT shown on the invoice. Never add VAT to an exempt invoice.
5. The shipping you charge your customer carries the VAT of your sale.

You can record your expenses with the VAT from each invoice in Plentia. Try it free for 14 days, no card needed, or look at the demo first.

Sources

• BOE · Law 37/1992 on Value Added Tax (articles 20, 21, 69, 78, 84 and 92 to 97) · checked on 27/09/2026
• BOE · Law 43/2010 on the universal postal service, users' rights and the postal market (first additional provision) · checked on 27/09/2026
• Spanish Tax Agency (AEAT) · VAT rates (in Spanish) · checked on 27/09/2026