10% VAT on Certain Intra-Community Deliveries & Key Takeaways

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Welcome to your daily industry briefing.

To save you from jumping between multiple tabs, I’ve curated today’s most relevant news in global logistics, international trade, freight, and customs for 25-03-2026. Condensed and ready for a quick, insightful read 🚀.

📋 Today’s Headlines:

• 10% VAT Applied to Select Intra-Community Energy and Fuel Deliveries from March 2026
• Spanish Fruit and Vegetable Exports Drop 8.5% in Volume in January 2026, Value Holds Steady
• Brazilian Orange Juice Exports to EU Drop in February Amid Market Uncertainty
• Saudi TGA Temporarily Exempts Vessels from Document Validity Requirements
• COSCO Shipping Volume Growth Masks Profitability Pressures in 2025
• U.S. Oil Trade Achieves Record Net Exports in Early 2026
• Fuel Crisis: IRU Urges EU Transport Ministers for Urgent Action
• Australia-EU Free Trade Agreement Concluded After Eight Years
• EU-Mercosur Trade Deal Set for Provisional Application from 1 May 2026
• EU-Australia Free Trade Agreement Signed, Targeting Critical Raw Materials
• IRU Urges EU Transport Ministers for Urgent Action on Surging Diesel Prices
• Spanish Fruit and Vegetable Exports Decline 8.5% in January 2026

10% VAT Applied to Select Intra-Community Energy and Fuel Deliveries from March 2026

From March 22 to June 30, 2026, a 10% VAT rate will apply to specific intra-community deliveries, imports, and acquisitions of energy products like electricity, natural gas, wood fuels, gasolinas, gasóleos, and biofuels, as per Article 42 of Real Decreto-ley 7/2026[news]. This temporary measure, published in BOE núm. 71, Disposición 6544, allows operators to use the reduced rate in affected declarations during its validity[news].

The reduced 10% VAT—lower than Spain’s standard 21% rate—targets volatility mitigation for essential energy goods in EU cross-border trade, where intra-community supplies are typically VAT-exempt but acquisitions are self-assessed in the destination country[1][5]. June application depends on CPI trends for electricity, gas, or fuels, with adaptations in special taxes and reporting via forms like 303 and 349[news][2].

📉 Minimal cost impact on energy logistics ops
⚓ No direct effect on freight or port handling
📋 Compliance updates for VAT self-assessment
🌍 Temporary EU energy price stabilization measure

Spanish Fruit and Vegetable Exports Drop 8.5% in Volume in January 2026, Value Holds Steady

Spanish exports of fresh fruits and vegetables declined by 8.5% in volume to 1.14 million tonnes in January 2026 compared to 1.25 million tonnes the previous year, while the total value remained nearly stable with a 0.6% increase to 1.952 billion euros[1]. This trend aligns with broader 2025 patterns where volumes fell 3-4% year-on-year through November, driven by a 6% drop in vegetables like tomatoes (down 15%), though fruit volumes stayed stable[1][3][6].

The value resilience reflects higher prices amid high production costs and competition from non-EU imports, positioning Spain as the EU’s top producer and second globally by value with over 20 billion euros exported by late 2025[2][3][4]. Primarily road-transported (94%) to EU markets like Germany and France, the sector faces ongoing pressures from protectionist policies and strict EU standards[3][4].

📉 Volume contraction signals reduced shipment demand
⚓ Primarily road freight to EU unchanged despite lower volumes
📋 No reported customs delays impacting January flows
🌍 EU protectionism and non-EU competition intensify pressures