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Temu · VAT, EPR and DAC7

Sell on Temu. With an invoice in every parcel and EPR in your own name.

Registration, VAT on each sale, Temu's fees, payouts in other currencies, the EPR registrations it asks for and what it reports to the Spanish Tax Agency.

2024year Temu opened its local seller programme in the EU
IETemu operates for the EU from Ireland
5countries where Temu requires proof of EPR
0,5 %surcharge if Temu pays your EPR for you
🛒 Amazon · Etsy · TikTok Shop · Shein · Miravia🌍 VAT registration in 50+ countries🇪🇺 OSS and IOSS🏛️ DAC7♻️ EPR in 7 countries⚖️ Lawyers and tax advisers

In short

Temu opened its local seller programme to EU companies in 2024, including those in Spain. It is operated by Whaleco Technology Limited, from Ireland. Under its contract, you charge and pay the VAT on your EU sales, prices include it and the invoice goes inside every parcel.

Temu issues invoices for its fees exclusive of taxes and, if you don't prove your EPR registrations, pays for you in five countries and deducts it with a surcharge.

What's included for Temu sellers

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Registration

Temu accepts companies, sole traders and individuals. For the Tax Agency, regular selling requires registration.

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Invoice in the parcel

The contract requires you to put in every parcel the invoice the law requires, with the VAT of each sale.

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Temu fees

Exclusive of taxes under the contract, on Temu's electronic invoices. With the ROI, self-assessment on Forms 303 and 349.

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EPR in five countries

Austria, France, Germany, Spain and Norway: either you prove your registrations, or Temu pays for you and deducts the fees plus 0.5%.

EPR in 7 countries →
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Payouts and currencies

Payouts via Stripe or Hyperwallet in the customer's currency, with the exchange rate on the statement: each sale in euros, at its rate.

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DAC7

Temu is in Ireland and DAC7 requires it to report your sales. Your returns should say the same.

What it reports →

What Temu's contract says

PointWhat it saysWhat it means for you
VAT on salesCharged and paid by the seller; prices include itSpanish VAT and, from the EU threshold, the customer's country VAT through the OSS
Sales outside the EUTemu collects the tax where the law requires it (UK, Switzerland) and deducts it from the payoutThose sales are exports: no Spanish VAT
InvoiceInside every parcel, the one the law requiresYour own invoice series, one per order
FeesExclusive of taxes, on Temu's electronic invoicesSelf-assessment with the ROI on Forms 303 and 349
PayoutsVia Stripe or Hyperwallet, in the customer's currencyExchange differences booked separately
EPRRegistrations proven, or Temu pays and deducts plus 0.5%Better to have your own registrations: the surcharge applies retroactively

How it starts

Tell us how you sell

Your legal form, which countries you sell to and in which categories. By email or in a 15-minute call.

Review

Registration, invoices in the parcel, fees, EPR and OSS.

Fixed quote

What you need and what you don't.

Up and running

EPR registrations, invoicing set up and a first return reviewed with you.

Frequently asked questions

Can companies and sole traders in Spain sell on Temu?

Yes, through the local seller programme, open since 2024. Temu accepts companies, sole traders and individuals; it asks for an ID and proof of address, and reviews sign-ups in about one working day. For the Tax Agency, if you sell regularly, you need to register.

Who operates Temu for EU sellers?

Whaleco Technology Limited, an Irish company based in Dublin. It signs the contract with EU sellers and issues the electronic invoices for its fees.

Do Temu's fees include VAT?

The contract says the fees are exclusive of taxes and that you accept the electronic invoices Temu issues. As it is an Irish company, with the ROI registration they would normally come without VAT and you self-assess on Forms 303 and 349. Check it on your first invoice.

Who collects VAT on my Temu sales?

You, if you sell within the EU: the contract says the seller charges and pays the VAT and that prices include it. Temu only collects it where the law makes it liable, such as sales to the UK or Switzerland, and then deducts it from your payout.

Do I have to put the invoice in the parcel?

Yes. Temu's contract requires you to include in every parcel the invoice the law requires.

What about EPR on Temu?

Temu requires proof of EPR registration numbers in Austria, France, Germany, Spain and Norway. If you don't provide them, it calculates, declares and pays the fees for you and deducts them plus a 0.5% surcharge, even retroactively from 2024, and may remove products and hold funds.

Does Temu report to the Spanish Tax Agency?

Temu is in Ireland and, like any EU platform, DAC7 requires it to report its sellers' sales once they pass 30 sales or €2,000 a year.

Tell us where you sell

Book a 15-minute call or write to us. We tell you what you need to sell on each marketplace: registration, VAT on your sales and on the fees, OSS, EPR or whatever the platform has asked you for. No commitment.

Content reviewed by lawyers and tax advisers · Updated October 2026.