FAQ - Do I invoice with or without VAT?
						Here you will find more detail of the situations where invoices to ESA should not include VAT.
							invoices without VAT
						1	Non-taxable persons (entities not classified as entrepreneur) are not entitled to issue invoices with VAT. Neither are they entitled do claim back paid VAT. They are end-users in the VAT-sense, who have to carry the VAT as part of their cost. THIS IS A GENERAL VAT-RULE WITH NO RELATION TO ESA
						4	Invoices submitted by Italian suppliers to ESA are exempted from VAT (TVA) according to  Legge 9 giugno [law 9 June]  n. 358, as published in the GAZZETTA UFFICIALE DELLA REPUBBLICA ITALIANA N.184, 7-7-1977. This exemption is applicable only for invoices with a net amount above 228.23 € (500,000 Lire).
						6	If the transaction is neither provided within the same country nor between two EU-countries (intra-community transaction) it is an EXPORT, and exports are always free of VAT. THIS IS A GENERAL VAT-RULE WITH NO RELATION TO ESA
						7	Invoices related to intra-community transactions are free of VAT, subject to a legally correct invoice that requires to include, among others: the VAT number of the invoice issuing taxable person having supplied the goods or services and the VAT number of the invoice recipient (customer). THIS IS A GENERAL VAT-RULE WITH NO RELATION TO ESA
						8	The transaction is free of VAT, because this is an export. THIS IS A GENERAL VAT-RULE WITH NO RELATION TO ESA
						10	BELGIUM: Deliveries/services by Belgian suppliers within Belgium to ESA/ESEC above the local threshold of 123.95 € net are excluded from VAT exemption according to Article 42 § 3 of the Belgium VAT Code; See link SPAIN: The supply of Goods or Services provided by Spanish taxable persons (companies) within SPAIN to ESAC is exempted from VAT if a local Spanish VAT exemption certificate is issued and if it is not a transaction that is excluded from VAT exemption according to B.O.E. 173 20-7-2012 Art. 11.  See link
						11	Intra-community transactions supplied to an International (Governmental) Organisation (like ESA) are free of VAT according to Directive 2006/112/EC Article 151 1.b. if the related exemption form (still referring to Directive 77/388/EEC - Article 15/10) is issued and provided to the entitled supplier. The transaction is then treated as an export.