El adquirente es un empresario o profesional identificado a efectos del IVA (NIF/IVA) en un Estado miembro distinto de España.
The customer’s VAT identification number must be accredited. This can be done by checking the VIES, an electronic database that periodically and automatically gathers intra-Community VAT ID numbers. Thus, any supplier providing goods or services to an EU customer can validate the VAT ID number provided by the latter.
Goods are transported to another Member State by the supplier, the customer, or a third party in their name and on their behalf.
The dispatch of goods to another Member State must be supported with the relevant documentation. The supporting documents are:
The freight transport contracts (CMR consignment note) or the invoices issued by the carrier.
The customer’s acknowledgement of receipt, the duplicate of the invoice stamped by the customer, or a copy of the shipping documents furnished by the customer (CMR consignment note).
For VAT purposes, exports are the transfer of goods transported to a destination outside the EU.
These transactions are VAT-exempt—that is, the tax isn’t levied on the sale.
Depending on who arranges the shipment of the goods outside the EU, the export is deemed direct or indirect:
When goods are dispatched or transported outside the EU by the supplier or a third party acting on their behalf.
The exported goods are dispatched or transported outside the EU by the customer not established in the territory in which VAT is applied, or a third party acting on their behalf (the transferred goods must arrive at the customs authorities within a month from the date of transfer).