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
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.
12	NL: Services rendered from Dutch taxable persons (companies) to International Organisations in the Netherlands (including ESTEC,. i.e. ESA in the Netherlands] in connection with their official activities, are with a zero rate VAT, i.e. in practical terms, they are exempted from VAT. This VAT exemption is defined in the - still valid - "Boekwerk omzetbelasting - B.T.W., Directie douane en verbruiksbelastingen Nr. D69/1649" dated 14 maart [March] 1969. This directive also states that "official activities" must not interpreted in a narrow sense. ES: National supply of goods or services by a Spanish company to an International Organisation (to ESAC) referring to infrastructure, maintenance or vehicels and exceeding an amount of 751,27€ (equivalent of 125 000 pesetas) are exempted from VAT. This is published in: REAL DECRETO 3485/2000, de 29 de diciembre, sobre franquicias y exenciones en régimen diplomático, consular y de organismos internacionales, y de modificación del Reglamento General de Vehículos, aprobado por el Real Decreto 2822/1998, de 23 de diciembre.