European customers buy without national VAT

Valid ID check for European customers

To verify that you are exempt from paying VAT in our country, you must be registered in the European Union’s VAT Information Exchange System (VIES). Otherwise, the standard customer rate will apply and VAT will be charged.

Check your VAT number in VIES

The procedure to purchase while being exempt from paying VAT is as follows:

  • Register in our customer database (Sign up).
  • Notify us by email of your user registration and VIES verification (tienda@installbeer.com).
  • Wait for our reply and then place your order in our online store.

Existing EU Legal Framework

Basic legal framework:

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

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

Other legislation includes:

  • Directive 2008/9/EC (VAT refunds – EU businesses)
  • Directive 86/560/EEC (VAT refunds – non-EU businesses)
  • Directive 2009/132/EC (VAT‑free importation)
  • Directive 2006/79/EC (private consignments)
  • Directive 2007/74/EC (travellers’ allowances)

    • Binding implementing measures to ensure the uniform application of the VAT Directive can be found in the VAT Implementing Regulation (Council Regulation (EU) No 282/2011). These measures are directly applicable without transposition into national law. In addition, to prevent fraud or simplify VAT collection procedures, Member States may be authorised to derogate from the VAT Directive (see the list of derogations).

    Application

    Each Member State is responsible for transposing these provisions into national legislation and for their correct application within its territory, although it is bound by implementing measures adopted at EU level. The primary responsibility for providing information on the interpretation and application of these provisions lies with the Member States.

    In applying EU VAT provisions, Member States are guided by discussions in the VAT Committee.

    Links to websites:

    EU country-specific information on VAT

    Spain – Tax administration

    Action Plan on VAT

    Digital Single Market – Modernising VAT for cross‑border e‑commerce

    On 6 May 2015, the European Commission announced its Strategy for the EU Digital Single Market. In this context, the Commission is to make legislative proposals to modernise VAT for cross‑border e‑commerce and reduce the administrative burden on businesses arising from different VAT regimes. This includes:

    • Extending the single electronic registration and payment mechanism to intra‑EU and third‑country online sales of tangible goods to private consumers;
    • Introducing a common EU‑wide simplification measure (a VAT threshold) to help small start‑up e‑commerce businesses;
    • Allowing for home country controls including a single audit of cross-border businesses for VAT purposes and;
    • Removing the VAT exemption for the importation of small consignments from suppliers in third countries.