Product prices published on the website www.birdgard.es include the Value Added Tax (VAT) that, in certain cases, must be applied.
Purchases delivered in the territory of any member state of the European Union will be subject to VAT.
However, "intra-community deliveries" (sale of goods transported from Spain to receiving companies in other countries of the European Union) will be exempt from VAT, so it will not be necessary to charge any VAT on the invoice.
In order to issue an intra-community invoice without VAT, BirdGard Iberia is obliged to verify that the purchasing company is registered in the register of intra-community operators in its country (VIES - VAT Information Exchange System).
To carry out this check, once the billing address has been entered during the order process, BirdGard Iberia will automatically check the CIF of the purchasing company on the VIES query page. This registration is a prerequisite for the invoice to be exempt from VAT.
If the purchasing company is not registered in the VIES registry, the VAT applicable in the country of destination must be charged on the invoice.