Tax guide: Selling on Temu from Spain

Do you want to sell on Temu from Spain and don't know what VAT your sales carry? Does Temu settle one amount and something else reach your bank? What is this ‘base price’? This guide explains in plain language, with one example from start to finish, the taxes of selling on Temu through its local seller programme.

What it includes

• 📄 10-page PDF guide (A4, reads well on a phone), with a sample sale and a sample month and all their numbers.
• 📊 Excel calculator (4 tabs): what you keep from each sale starting from your base price, the month's balance reconciled with what goes on modelo 303 (quarterly VAT return), modelo 369 (OSS VAT return) and modelo 349 (EU recapitulative statement), ten yes-or-no questions, and the calendar.
• 🇪🇸 Also in Spanish. The PDF and the spreadsheet, in English and in Spanish, in the same download.

What you will find

• Temu's two models (fully managed and local seller) and which one is the way in from Spain.
• What Temu asks for to open your shop and what the Tax Agency asks for, which is not the same thing.
• The base price: what Temu settles to you and what it can deduct (ads, shipping, penalties, EPR).
• The VAT on your sales depending on where your customer is: Spain, other EU countries (the OSS) and the UK or Switzerland.
• Temu's coupons: why they reduce neither your sale nor its VAT.
• What Temu invoices you from Ireland: the ROI (the Spanish register of intra-EU operators), the reverse charge and modelo 349.
• How to reconcile the Seller Center balance with what reaches your bank and with your books.
• Shipping, returns and invoices to your customers, and what to do about Verifactu.
• What your listing has to say under the EU product safety rules, plus DAC7 and EPR in one line.
• A Temu seller's calendar.

Who it is for

Anyone who sells or is about to sell on Temu from Spain: those who make their product, those who resell it and those already selling on their website, on Amazon or on Etsy who want to add Temu.

How you receive it

When you pay, you get the PDF and the spreadsheet straight away, on the confirmation page and in your e-mail. The spreadsheet also opens in Google Sheets or Numbers. It is digital content: once you receive it, you lose the right of withdrawal.

Version

October 2026 version, with the rules in force on that date.

Who wrote it

DPL Asesores, a tax and accounting advisory firm in Alicante that specialises in online stores. Guide written with the help of artificial intelligence tools.

⚠️ This is general information as of the version date, written to be understood without prior knowledge. It does not replace advice on your specific case. This guide is not made or sponsored by Temu.

€10 VAT included.

🎁 And if you then book a consultation within the following 3 months, we take the €10 for the guide off: the code is on its last page.

Terms of sale: dplasesores.com/en/ecommerce/condiciones-de-contratacion