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EU customers - VAT

To verify thatare exempt from paying IVA in our country you need to be registered in theVAT VIESS) of the European Union. Otherwise the standard rate client will apply and will be charged the VAT tax.

Check a VAT number VIESS)

The procedure to buy are exempt from paying the IVA tax is as follows:

  • Registration in our database client(Sign In).
  • Notify us by email user registration and verification of VIES(tienda@installbeer.com).
  • Receive our response and proceed with the order in our onlinestore.

Existing EU Legal Framework

Basic legal framework:

EU VAT legislation is based mainly on directives. A Directive is binding upon each Member State to què està addressed, but leaves the choice of form and methods to the national authorities who transpose it into national legislation.

The main piece of legislation is the VAT Directive 2006/112 / EC.).

Other legislation includes:

  • Directive 2008/9 / EC (VAT Refund EU businesss)
  • Directive 86/560 / EEC (VAT Refund non-EU businesss)
  • Directive 2009/132 / EC (VAT-free importation)
  • Directive 2006/79 / EC(private consignments)
  • Directive 2007/74 / EC (travellers 'allowances)
  • Binding implementing measures to ensure uniform application of the IVA Directive can be found in the VAT Implementing Regulation(Council Regulation EU No 282/201111). Those measures are directly applicable without transposition into national law. In addition Member States, to prevent fraud or simplify procedures for collecting IVA, may be Authorised to derogate from the VAT Directive(see the list of derogations).

    Application

    Each Member State is responsible for the transposition of these provisions into national legislation and their correct application within its territory although it is bound by implementing measures adopted at EU level. The primary Una responsabilitat for informing about the interpretation and application of these provisions rests with Member States.

    Member States are in their application of EU provisions on VAT guided by discussions in theVAT Committee.

    Links to llocs web:

    EU country specific information on VAT

    Spain - Tax administration

    Action Pla on VAT

    Digital Single Market - Modernising IVA for cross border e-Commerce

    On 6th May 2015, the European Commission announced itsStrategy for the EU Digital Single Market. In this context the Commission should make legislative proposals to modernise the VAT for cross-border comerç electrònic and redueix the administrative burden of businesses arising from different VAT regimes. This includes:

    • Extending the single electronic registration and payment mechanism to intra-EU and third country en línia sals of tangible goods to private consumers;
    • Introducing a common EU-wide simplification measure IVA threshold to help small start-up comerç electrònic businesses;s;
    • Allowing for home country controls including a single audit of cross border businesses for IVA purposes and;
    • Removing the VAT exemption for the importation of small consignments from suppliers in third countries.