NEXTICA
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Nextica for E-commerce: By Your Side for Any Fiscal and Legal Challenge of Digital Commerce

E-commerce presents specific tax challenges that require specialized and up-to-date knowledge. At Nextica Law & Tax, we ensure that your digital business complies with all tax regulations, both locally and internationally, and we help you optimize your tax burden. From the correct application of international VAT to the management of OSS and Model 369, we provide the necessary support for your business to grow safely and profitably.

En detalle

1. International taxation — OSS and Model 369

If you sell B2C to consumers from other EU countries and exceed €10,000 in annual intra-community sales, the applicable VAT rate is that of the consumer's country, not the Spanish one. Managing VAT through the OSS and the quarterly submission of Model 369 are the tools that simplify compliance. Incorrect management of European VAT is the main cause of tax regularizations in the sector.

2. Brand Protection — Brand Registry and EUIPO

Selling under a private label without registering it is a risk that many sellers discover too late. On Amazon, Brand Registry is only available for registered brands. Nextica, with EUIPO certification, manages trademark registration in Spain (OEPM) and in Europe (EUIPO) and the registration in Brand Registry.

3. Product regulatory compliance — CE marking and EU regulation

Products sold in the EU must comply with the applicable safety regulations for their category. Amazon increasingly requires compliance documentation to keep listings active. Non-compliance may result in account suspension and administrative penalties.

Frequently asked questions

When am I required to register for the OSS?

When your B2C sales to consumers in other EU countries (taken together, regardless of the number of countries) exceed €10,000 in the previous year or in the current year. From that threshold, you must register for OSS in Spain (AEAT Electronic Headquarters) and submit the Model 369 quarterly with the VAT of each destination country.

Does Amazon manage the VAT for my European sales?

For sellers established in Spain, no. Amazon can act as a 'considered supplier' and manage VAT on sales for sellers not established in the EU, but Spanish sellers are responsible for their own VAT obligations. Amazon can facilitate the registration of sales, but the tax obligation lies with the seller.

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