FAQ - Do I invoice with or without VAT?

Here you will find more detail of the situations where invoices to ESA should include VAT.

	invoices with VAT
5	Invoices of companies referring to transactions within the same country are by default all to be invoiced with VAT.  THIS IS A GENERAL VAT-RULE WITH NO RELATION TO ESA
7	If the customer has no VAT-ID (VAT Reg.Nr.) he is (treated as) an end-consumer; accordingly VAT has to be charged. Also VAT has has to be charged if the VAT Reg. Nr.  of the customer is not (correctly) stated on the invoice. THIS IS A GENERAL VAT-RULE WITH NO RELATION TO ESA
8	Invoices submitted by companies referring to transactions within the same country are by default all to be issued with VAT. THIS IS A GENERAL VAT-RULE WITH NO RELATION TO ESA. The only relevant exceptions are described above in  NO VAT #12
11	Intra-community transactions where the customer has no VAT-ID nor provides a correct exemption certificate applicable for  International Organisations have to be invoiced with VAT. THIS IS A GENERAL VAT-RULE WITH NO RELATION TO ESA . ESA DOES NOT ACCEPT SUCH AVOIDABLE VAT!
12	Invoices submitted by companies referring to transactions within the same country are by default all to be issued with VAT. THIS IS A GENERAL VAT-RULE WITH NO RELATION TO ESA.  EXCEPTIONS to this general rule are applicable for: - deliveries / services supplied within AUSTRIA and BELGIUM (see #10), and - services rendered by Dutch companies within the NETHERLANDS and specified supply of goods or services provided by Spanish suppliers within SPAIN (for details see box #12 NO VAT)