What is a Shipping Guide?

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The Shipping Guide or Transport Guide is used to send or transport goods (circulation goods) within the national territory. According to the Tax and Customs Authority, Circulation Goods are all materials that are located outside the places of production, transformation or display in sales establishments. For example, goods found in vehicles at the time of unloading or transshipment or goods displayed for sale at fairs and markets. We highlight the most relevant exceptions provided for by law:

The individual's personal or household goods;
Goods from retailers that are intended for end consumers;
Goods from agricultural producers transported by them or on their behalf;
Goods relating to intra-Community transactions;
Goods relating to transactions with third countries subject to a band database destination;
Goods that are moved due to a change of premises of the taxpayer, provided that the date of such change is communicated to the tax authorities at least eight working days in advance.



What is the difference between a Shipping Guide and a Transport Guide?
There is no structural difference between the consignment note and the transport note or other equivalent documents, as long as they contain the elements listed in article 4 of the Goods in Circulation Regime. Only their commercial purpose differs - the consignment note indicates the shipment of goods, while the transport note is the document that accompanies the goods during their transportation.