FAQ - Do I invoice with or without VAT?

This question depends on a number of factors. This is a checklist to verify if you are required to invoice

including or excluding VAT by answering a few (between one and six) straightforward questions with Yes or No.

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Working for ESA: to invoice with or without VAT?

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1 Are you classified as a taxable person?

N

Y

2 Are you a Prime Contractor to ESA?

N

5 Is your delivery/service supplied within the same country?

N

6 Are you invoicing and supplying from one EU-country to another EU-country?

N

Y

Y

Y

7 Is the addressee of your invoice a taxable person?

N

Y

3 Are you invoicing from an EU-member state?

N

8 Is your delivery/service within your country?

N

Y

Y

4 Are you an Italian company?

N

9 Is your delivery/service supplied within the same country?

N

11 Did you receive from ESA an EU VAT exemption form "15/10"?

N

Y

Y

Y

N

12 Is your delivery/service supplied within THE NETHERLANDS?

N

10 Is your delivery/service supplied within BELGIUM or SPAIN?

Y

Y

V. 2.0 09/03/2018

THIS SCHEME IS VALID FOR ALL MEMBER STATES OF ESA