Spain: New H1 system for electronic declaration of imports mandatory as of October 14, 2025

New H1 system replaces Single Administrative Document (SAD) under Union Customs Code.

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october 24, 2025

The new H1 system became mandatory in Spain on October 14, 2025, and the Single Administrative Document (SAD) system under the Union Customs Code ceased to accept new declarations.

Since June 25, 2024, the two systems have coexisted, with certain types of declarations moving to the H1 testing and production environment. Imports can now only be declared using the new H1 system.

KPMG observation

The H1 declaration has replaced the SAD as the document to be used to evidence the right to deduct input value added tax (VAT) on imports. In addition, the H1 declaration must be used in declaring customs documents within the Immediate Supply of Information (SII) system.

Read an October 2025 report prepared by the KPMG member firm in Spain

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