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V1723-19 9 July 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

German VAT should not be charged on invoices, but rather the exemption for intra-Community supplies should be applied

A Spanish company selling fruit and vegetables to a German supermarket asks whether it can invoice with German VAT. The DGT responds that, as it is an intra-Community supply to a taxable person identified in another Member State, the transaction is exempt from VAT in Spain.

The question raised

Question posed: The taxpayer considers whether it is possible for it to directly issue invoices to its German client as subject to Value Added Tax in said country and with the tax identification number granted by the German authorities to the taxpayer.

The DGT's ruling

Supplies of tangible movable goods transported from Spain to another Member State are subject to VAT but are exempt pursuant to Article 25 of Law 37/1992. To apply this exemption, the acquirer must be a taxable person or professional identified in another Member State, and the requirements for proof of transport and verification of the VAT identification number must be met. The company must issue an invoice stating its own VAT number and that of the recipient.

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