Sales Canary Islands, Ceuta and Melilla with or without VAT?
Dear customer,
Here we summarize the different options if you sell products to the Canaries, Ceuta and Melilla, which are part of Spain but are taxed as a sale other than the National.
1) Sales to an individual or company and delivery of our client company in Spain in the Canary Islands, Ceuta or Melilla.
It has to send the product to an invoice without VAT, corresponding SAD Permanently. It is also important to keep the document from the collection of the invoice and transport.
2) Sale to an individual or company without direct shipment to the customer’s address in the Canary Islands, Ceuta or Melilla.
In this case, it is important to sell VAT, because the transport is dispatched to mainland, such as the port of Algeciras or Malaga.
Now it is important that if the selling company in Spain can justify your order has arrived at Canary Islands, Ceuta or Melilla, could sell Exc. It is equally important to get and keep the DUA, transport receipt or collection and payment of the invoice.
We remain at your disposal for further questions or clarifications.
regards,
Gabinet d’Assessorament Fiscal i Comptable, GAFIC, SLP
www.gafic.com
www.soporteopenerp.com
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