EU customers - VAT

To verify that are exempt from paying VAT in our country you need to be registered in the VAT (VIES) of the European Union. Otherwise the standard rate client will apply and will be charged the VAT tax.

Check a VAT number (VIES)

The procedure to buy are exempt from paying the VAT 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 online store.

Existing EU Legal Framework

Basic legal framework:

EU VAT legislation is based mainly on directives. A directive is binding upon 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 legislation.

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

Other legislation includes:

  • Directive 2008/9/EC (VAT Refund – EU business)
  • Directive 86/560/EEC (VAT Refund – non-EU business)
  • 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 VAT Directive can be found in the VAT Implementing Regulation (Council Regulation (EU) No 282/2011). Those measures are directly applicable without transposition into national law. In addition Member States, to prevent fraud or simplify procedures for collecting VAT, 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 responsibility 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 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 6th May 2015, the European Commission announced its Strategy for the EU Digital Single Market. In this context the Commission should make legislative proposals to modernise the VAT for cross-border e-commerce and reduce 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 online sales of tangible goods to private consumers;
    • Introducing a common EU-wide simplification measure (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.