Intra-Community purchases, VAT and VIES validation

1. Identification of Install Beer

Company: Install Beer S.L.
Tax ID (NIF/CIF): B61005526
Intra-Community VAT: ESB61005526
Address: Carrer de Joaquim Valls, 109, local, 08042 Barcelona, Spain
Telephone: +34 93 346 46 56
Email: info@installbeer.com
Website: installbeer.com

2. Purpose and scope of application

This policy applies to customers established or identified for VAT purposes in other Member States of the European Union who purchase products or contract services from Install Beer.

It may affect:

• Orders placed in the online store.
• Orders accepted by quotation.
• Sales of products shipped to another Member State.
• Pickups arranged by professional customers.
• B2B service provision.
• Installations and commissioning.
• Mixed transactions that include goods and services.

• Sales to consumers in other EU countries.

The processing described on this page does not automatically apply to the Canary Islands, Ceuta, Melilla, the United Kingdom, Switzerland, Andorra or other countries or territories outside the EU VAT area.

3. Summary of the main conditions

For a supply of goods to a company in another Member State to be invoiced without Spanish VAT, all applicable legal conditions must be met simultaneously.

As a general rule, it will be necessary that:

• The buyer acts as a business, professional or authorized operator.
• Provide a valid VAT number assigned by another Member State.
• The number can be verified in VIES or evidenced by another official means.
• The order and invoice details must be consistent with the operator.
• The goods actually leave Spain bound for another Member State.
• Install Beer has sufficient proof of transport and delivery.
• No special rule applies that requires taxation in a different way.

If these conditions are not met, Install Beer will apply the VAT corresponding to the transaction.

4. What the VAT number or NIF-IVA is

The VAT number is the identifier used for VAT purposes by a company, professional or entity registered for certain transactions within the European Union.

It is usually made up of a country prefix and a series of identifying characters.

For example:

• Spain: ES followed by the corresponding tax ID (NIF).
• France: FR followed by the assigned identifier.
• Germany: DE followed by the assigned identifier.
• Italy: IT followed by the assigned identifier.

A national tax number and a VAT number valid for intra-Community transactions are not necessarily equivalent.

The purchasing company is responsible for confirming that it is properly registered for the operations it carries out.

5. What VIES is

VIES is the European system that allows you to check whether a VAT identification number is valid for intra-Community transactions.

VIES works as a search engine connected to the databases of the national tax administrations of the Member States.

The result may indicate that the number is valid, invalid, or that the query is temporarily unavailable.

The query must be made by entering the Member State that issued the number and the corresponding VAT identifier.

When the system allows it, we recommend keeping the result and the reference number of the query.

Validity in VIES is an important condition, but it does not in itself prove that a specific order must be invoiced without Spanish VAT. The requirements relating to the buyer’s identity, the type of transaction, the actual transport, and the available documentation must also be met.

6. Requirements for goods shipped to another Member State

A sale of products can be treated as an intra-Community supply exempt from Spanish VAT when the legal requirements are met.

These normally include:

1. Business status of the purchaser. The buyer must act as a business, professional or entity covered by the applicable scheme.
2. VAT from another Member State. The purchaser must provide a valid VAT number assigned by a Member State other than Spain.
3. Intra‑Community transport. The goods must be dispatched or transported from Spain to another Member State.
4. Consistent identity. The company name, VAT number, invoicing, payment, and delivery must be compatible with the declared transaction.
5. Proof of transport. Install Beer must be able to prove that the goods left Spain and arrived in or were destined for another Member State.
6. Formal compliance. Install Beer must comply with applicable invoicing, record-keeping and reporting obligations.

If the products remain in Spain, are collected for use in Spain or are delivered to a Spanish address, the transaction does not become intra-Community merely because the buyer has a European VAT number.

7. Data the customer must provide

To request Intra‑Community invoicing, the customer must provide, before confirming or dispatching the order:

• Full legal name.
• VAT number with the country prefix.
• Tax address associated with the company.
• Full delivery address.
• Country of establishment.
• Name and contact details of the contact person.
• Email and telephone number.
• Transport information when arranged by the customer.
• Additional documentation where there is a discrepancy or where it is necessary to justify the transaction.

Install Beer may request:

• Tax registration certificate.
• Confirmation of VAT ownership.
• Formal order or purchase document.
• Proof of representation.
• Carrier documentation.
• Statement of receipt or destination.
• Proof of business payment.

The data must be provided before issuing the final invoice.

8. Validation procedure

Install Beer may check the VAT number at different times:

• When creating or updating the customer account.
• During checkout.
• Before accepting a quotation.
• Before preparing or dispatching the order.
• Before issuing the final invoice.
• When there are indications of a change, error or cancellation of the number.

Validation of a previous order does not guarantee that the number will remain valid for future transactions.

Install Beer may keep evidence of the query, including:

• VAT number checked.
• Issuing country.
• Date and time of validation.
• Result obtained.
• Query number or reference when available.

The order may remain on hold while the check is carried out.

9. Invalid VAT or VIES not available

Invalid result

If VIES indicates that the number is not valid, Install Beer will not automatically apply the intra-Community exemption.

The result may be due, among other reasons, to:

• The number was entered incorrectly.
• The country prefix is missing or incorrect.
• The company is not yet registered for intra-Community transactions.
• The registration is recent and the system has not yet been updated.
• The number has been suspended or deactivated.
• A national tax identifier other than the VAT number has been provided.

The customer must contact their tax authority to check or regularize their situation.

VIES temporarily unavailable

If the check cannot be completed due to a technical issue, Install Beer may:

• Repeat the request at a later time.
• Request alternative official documentation.
• Keep the order on hold.
• Initially invoice with VAT.

Install Beer is not obliged to assume the tax risk of an exemption that cannot be reasonably verified or documented.

10. Actual transport to another Member State

For an intra-Community supply of goods, it is not enough that the buyer is established in another country. The products must actually leave Spain destined for another Member State.

Install Beer may retain documentation such as:

• Delivery note or dispatch document.
• Shipping label.
• Tracking number.
• CMR document.
• Carrier’s invoice.
• Proof of delivery.
• Recipient’s confirmation.
• Pallet or load documentation.
• Correspondence relating to transport.
• Proof of payment for transport.

The delivery country must be consistent with the transaction and allow proof that the goods were transported to another Member State.

A foreign billing address combined with delivery in Spain does not in itself meet this requirement.

11. Collection by the customer and Ex Works operations

When the customer or their carrier collects the goods at Install Beer’s premises, proving the intra-Community transport may be more complex.

Before authorising invoicing without Spanish VAT, Install Beer may require:

• Valid VAT number of the purchaser.
• Purchase order issued by the buying company.
• Identification of the person or carrier collecting the goods.
• License plate or vehicle data.
• CMR document or consignment note.
• Destination address in another Member State.
• Written declaration by the purchaser regarding the transport.
• Subsequent confirmation of receipt.
• Additional commercial or transport documents.

Install Beer may initially invoice with Spanish VAT or request an equivalent amount as a guarantee until sufficient transport documentation is received.

When the transaction has been properly evidenced and it is legally possible, a corrective invoice may be issued and the corresponding VAT refunded.

An Ex Works logistics term mainly governs the allocation of transport obligations and risk, but it does not remove the need to provide tax evidence of the goods leaving the country.

12. Tax address and delivery address

The tax address, VAT country, and delivery address do not always have to match, but any differences must be consistent, justifiable, and compatible with VAT rules.

Install Beer may manually review orders in which:

• The VAT belongs to one country and delivery is made in another.
• Invoicing is issued to a company and payment is made by a third party.
• The order is delivered directly to the buyer’s end customer.
• Several operators are involved or there are successive transports.
• There is a triangular or chain transaction.
• The goods are collected in Spain.

These operations may be valid, but they require an analysis of who organizes the transport, where the goods are made available and which delivery can benefit from intra‑Community treatment.

Install Beer may request additional advice or documentation before confirming the invoicing method.

13. Supply of services to EU businesses

Service provisions do not necessarily follow the same rules as intra-Community supplies of goods.

For many services provided by Install Beer to a business established in another Member State, the general B2B rule may determine that the service is taxed in the customer’s country under the reverse charge mechanism.

In that case, the invoice may be issued without Spanish VAT and indicate that the recipient must declare the tax in their own country.

However, there are special rules for certain services, including:

• Services related to real estate.
• Installations physically carried out on premises.
• Events, trade fairs or demonstrations.
• Food service and catering.
• Rentals of certain goods or means of transport.
• Services physically provided in a specific place.
• Services combined with a supply of goods.

Therefore, the validity of the VAT number alone does not determine the VAT applicable to an installation, repair, maintenance or technical visit.

14. Goods with installation, assembly or commissioning

When Install Beer supplies equipment and also installs or assembles it in another Member State, the transaction may be subject to special rules.

Depending on the characteristics of the transaction, this may involve:

• An intra-Community supply of goods separate from a service.
• A single supply of goods with installation.
• A service provision with ancillary materials.
• A transaction located in the country where the equipment is installed.

In these cases, there may be tax obligations in the Member State where the installation is carried out, such as:

• Application of reverse charge.
• Local Install Beer VAT registration.
• Invoicing with the VAT rate of the country of installation.
• Filing local tax returns.

The quote will indicate the intended tax treatment when it has been determined. Install Beer may review or make the offer conditional until the tax obligations of the transaction are confirmed.

15. Consumers and customers without a valid VAT

Private consumers cannot use a business VAT number to request an intra‑Community invoice exempt from VAT.

The exemption will also not be applied automatically when:

• The customer does not provide a VAT number.
• The VAT number is invalid.
• The number does not correspond to the buyer.
• The customer does not act as a business in the transaction.
• The goods are not transported to another Member State.
• There is insufficient proof of transport.

In these cases, the corresponding VAT will apply according to the nature, destination and tax regime of the transaction.

16. Distance sales within the EU

Online sales to consumers in other Member States are governed by the European rules on intra-Community distance sales.

These transactions are not B2B supplies exempt under VIES. They must normally charge the applicable VAT in accordance with the rules of the country of consumption or the relevant scheme.

Install Beer may declare the VAT on these sales under the Union One-Stop Shop scheme, where applicable.

For this reason, the VAT percentage shown to a consumer may change depending on:

• The country of delivery.

• The selected market.

• The nature of the product.
• The available tax information.

The total amount will be shown before confirming the order.

17. Northern Ireland and the United Kingdom

Northern Ireland

Certain transactions involving goods in Northern Ireland may use VAT numbers with the XI prefix and fall under the European system applicable to goods.

The XI prefix does not apply in the same way to the provision of services.

Install Beer will check the number and the treatment of the transaction before accepting intra-Community invoicing.

Great Britain

Sales of goods to England, Scotland and Wales are generally treated as exports outside the European Union and not as intra-Community supplies.

A VAT number with the GB prefix is not an intra-Community VAT number that can be validated in VIES for an ordinary supply of goods.

Customs duties, import VAT, tariffs, and clearance fees may apply at destination.

18. Territories with special tax regimes

Some territories linked to Member States are not part of the common EU VAT area or apply special rules.

Destinations requiring specific review include:

• Canary Islands.
• Ceuta.
• Melilla.
• Overseas territories.
• Certain islands or areas excluded from the VAT territory.

These transactions must not automatically be treated as ordinary intra-Community sales, even if the customer belongs to a Member State.

They may require customs documentation, export invoice, local taxes, customs clearance or different transport conditions.

19. Exports outside the European Union

Sales to countries or territories located outside the European Union are not validated through VIES as intra-Community supplies.

An export may be invoiced without Spanish VAT when its own requirements are met, especially the actual departure of the goods from the relevant territory and the retention of customs documentation.

The following parties may be involved:

• EORI number.
• Export customs declaration.
• Commercial invoice.
• Customs classification.
• Transport documents.
• Proof of dispatch.
• Taxes and duties at destination.

The customer or recipient will be responsible for importation when this follows from the quotation, contract or agreed Incoterm.

20. Prices, checkout and adjustments

The store may initially display prices including VAT or calculate taxes during checkout based on the address, market and tax data provided.

Entering a VAT number does not guarantee that VAT will be removed automatically. The order may be subject to manual validation.

Order initially invoiced with VAT

If the customer believes VAT has been applied incorrectly, they must contact Install Beer before using or altering the documentation.

Install Beer may review the transaction and request:

• Valid VAT on the relevant date.
• Correct company name and tax address.
• Proof of intra‑Community transport.
• Acknowledgement of receipt.
• Any additional documentation required.

VAT will not be refunded automatically. It will only be refunded when the invoice can legally be corrected and the transaction is sufficiently evidenced.

VAT provided after purchase

Providing a VAT number after the order has been dispatched or invoiced does not in itself oblige a correction of the transaction.

Install Beer will assess whether the number was valid on the date of the transaction, whether it belongs to the buyer, and whether the other requirements are met.

21. Invoice and purchaser’s obligations

Where intra-Community invoicing of goods applies, the invoice will specify:

• To Install Beer as the seller.
• VAT ESB61005526.
• The purchasing company.
• The purchaser’s validated VAT number.
• The products and quantities.
• The taxable amount.
• The tax reference applicable to the exemption.

In the provision of services subject to reverse charge, the invoice will include the corresponding wording where applicable.

The purchaser will be responsible for declaring the acquisition, self-assessing or paying the VAT, and complying with the obligations required in their country.

Invoicing without Spanish VAT does not mean that the transaction is tax‑free. Normally the tax is declared or settled in the destination Member State in accordance with its rules.

22. Customer obligations

The customer undertakes to:

• Provide their own VAT number, valid and corresponding to the transaction.
• Act on behalf of the identified company.
• Provide the data before dispatch and invoicing.
• Keep tax information up to date.
• Do not use another company’s VAT number without authorization.
• Report any change, cancellation, or issue in their registration.
• Provide transport documentation when organizing it.
• Acknowledge receipt when necessary.
• Fulfill your tax obligations in the destination country.

The customer will be liable for any damages caused by false data, fraudulent use of a VAT number, or tampered documentation, without prejudice to any applicable legal liability.

23. Review, fraud and rejection of the transaction

Install Beer may suspend the application of the exemption or request additional information when there are circumstances such as:

• Invalid or unverifiable VAT.
• Inconsistent business data.
• Payment made by a different person or company.
• Delivery in Spain.
• Destination address not related to the purchaser.
• Collection without sufficient transport documentation.
• Signs of impersonation, fraud or misuse.
• Triangular or chain transactions that are not sufficiently documented.
• Product or destination subject to restrictions.

Install Beer may:

• Request additional documentation.
• Invoice with VAT.
• Temporarily keep the order on hold.
• Refuse the requested collection method.
• Cancel the transaction and refund the amounts received.

These measures will be applied in a proportionate manner to fulfill tax obligations and prevent fraudulent transactions.

24. Data protection

To validate the VAT and manage an intra-Community transaction, Install Beer may process:

• Registered company name.
• VAT number.
• Billing and delivery addresses.
• Data of representatives and contacts.
• Result and reference of the VIES query.
• Tax and transport documentation.
• Invoices, orders and receipts.

Processing is based on performance of the contract, pre-contractual measures, compliance with tax obligations, and the legitimate interest in preventing fraud and correctly documenting the transaction.

Additional information is available in the Privacy and data protection policy.

25. Frequently Asked Questions

Does a valid VAT number mean I will always buy without Spanish VAT?

No. You must also consider the type of transaction, transport, destination, status of the buyer, and the documentation available.

What happens if the products are delivered in Spain?

As a general rule, the exemption for an intra‑Community supply will not apply solely because a foreign VAT number is available.

Can I collect the order in Barcelona without paying VAT?

Only when Install Beer can sufficiently verify and document that the goods will be transported to another Member State and all legal requirements are met. Initial payment of VAT may be required.

Can I provide the VAT number after placing the order?

You may provide it, but the correction is not automatic. Install Beer will check whether it was valid on the date of the transaction and whether the other requirements are met.

What happens if VIES is not working?

The order may remain pending, alternative documentation may be requested, or it may initially be invoiced with VAT until the situation can be verified.

Is the national tax number sufficient?

Not always. It must be a number enabled for the corresponding intra-Community transactions.

Are technical services always invoiced without VAT?

No. Taxation depends on the type of service, where it is provided, the customer’s establishment, and any applicable special rules.

Is an installation in another country an ordinary intra-Community sale?

Not necessarily. Goods with installation or assembly may be taxable in the country where they are installed and require a specific analysis.

Can a consumer use VIES?

Not in order to obtain a VAT‑exempt B2B invoice. Sales to consumers are subject to the distance‑selling rules and the applicable VAT.

Does VIES apply to the United Kingdom?

Not to Great Britain. Certain transactions involving goods in Northern Ireland may use the prefix XI.

Does a VAT‑free invoice mean that no VAT is paid?

No. The purchasing company will usually have to declare the acquisition or reverse charge in its Member State.

Can Install Beer refuse a VAT-exempt sale?

Yes, when it cannot reasonably verify or document that the tax requirements are met. In that case it may invoice with VAT or cancel the transaction.

26. Contact

To validate a VAT number or check an intra-Community transaction:

Install Beer S.L.
Carrer de Joaquim Valls, 109, local
08042 Barcelona, Spain
VAT: ESB61005526
Telephone: +34 93 346 46 56
Email: info@installbeer.com

State the company name, VAT number, country, products, delivery address and intended means of transport.

To report a billing issue, request a review of the VAT applied or submit a formal complaint, please see: Customer service, complaints and claims .

This page provides general information on the procedure applied by Install Beer and does not constitute individual tax advice for the customer. Each company must review its obligations in the Member State in which it is established or carries out the transaction.