Tax guide: Selling on TikTok Shop from Spain

Do you sell on TikTok Shop from Spain, or are you about to start? Do you know what VAT TikTok's invoices carry, what paperwork creators have to give you or what happens with the samples you give away? This guide explains it in plain language, with one example from start to finish.

What it includes

• 📄 10-page PDF guide (A4, reads well on a phone), with a sample sale and all its numbers.
• 📊 Excel calculator (4 tabs): what you keep from each sale, what you have to do, your VAT quarter reconciled with the bank, and the calendar.
• 🇪🇸 Also in Spanish. The PDF and the spreadsheet, in English and in Spanish, in the same download.

What you will find

• What TikTok asks for to open your shop and what the Tax Agency asks for: registration, VAT and the ROI (the Spanish register of intra-EU operators).
• What TikTok charges you: the commission, the new-shop rate, shipping and FBT, with a sample sale.
• The VAT on TikTok's invoices, which come from Ireland without VAT: the reverse charge on modelo 303 (quarterly VAT return) and modelo 349 (EU recapitulative statement), step by step.
• Creators: who pays their commission, what invoice they have to give you and the income tax (IRPF) withholding.
• Free samples for creators: why they carry VAT and how it is calculated.
• Returns, and how to reconcile what TikTok pays you with what you declare.
• DAC7, EPR and selling to other EU countries, the calendar and what to do this week, with checkboxes.

Who it is for

Anyone selling on TikTok Shop from Spain: what you make yourself (costume jewellery, accessories, candles…) or what you resell, with or without creators. For those just starting and for those already selling.

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. It is not an official TikTok guide and has not been made with TikTok.

€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