Intra-Community VAT number

What is an intra-Community VAT number?

Are concerned all European companies subject to VAT in a Member State which, as part of its trade exchanges with a company located in another Member State, has a tax identification number called intra-Community VAT number.

Intra-Community VAT number used to charge VAT in Europe but also allows the exemption from VAT when invoicing. In this case, must appear on the invoice your intra-Community VAT number and that of your client. Remember, it is essential that your business, as well as the business of your client, is located in the European Union.

Before an invoice is exempt from VAT, you must ensure that your client is a taxable person in another Member State. Also, if the intra-Community VAT number of your client is notified as “invalid”, he must apply to the Tax Administration and provide you a certificate of liability issued by this Administration. If he does not send this document, you must charge VAT to your client. Please visit the website of the European Taxation and Customs Union to check the validity of your intra-Community VAT number or that of your client.

You will also find, on the website of the General Administration of Taxation, structure of intra-Community VAT numbers for each Member State of the European Union.

Obtaining an intra-Community VAT number in Spain

In order to get an intra-Community VAT number in Spain, it is important to prove to the Spanish tax authorities that the service is performed from Spain. Indeed, in order to benefit from the advantages of the intra-Community VAT, that is to say charge without VAT in Europe, the company must have a physical presence in Spain. The ideal situation would be a partner who is Spanish resident. It is also possible to justify the physical presence with a local rental in Spain where one Spanish employee working there.

The deadline for obtaining a intra-Community VAT number is 3 months and will be subject to inspection by a representative of the Spanish tax authorities.

However, certain activities do not necessarily require means of production such as E-commerce or online services.

If you have any questions about intra-Community VAT or if you want more information, do not hesitate to contact us !