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V0009-16 5 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Supply of goods to a Swiss customer may be VAT exempt if they hold a tax identification number in another Member State

A Spanish company sells computer consumables to a customer in Switzerland, with shipments originating from Spain or from supplier warehouses within the EU. The DGT analyses whether these sales are subject to Spanish VAT and how they must be declared based on the place of commencement of transport and the customer's tax identification.

The question raised

Question raised: The nature of said operations is questioned, as well as the returns in which said operations must be declared.

The DGT's ruling

Sales from Spain are subject to VAT if the transport begins in Spanish territory, but may be exempt if the Swiss client is identified in another Member State. If the client has no identification in another Member State, the supply is taxable and the tax must be charged. The operations of acquiring goods in one Member State for direct delivery in another by the applicant may be exempt and must be recorded in the recapitulative statement.

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