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Originally Posted by greg80
What do you do when the buyer is from Canary islands (Spain, but outside VAT zone)? You have no right to charge me VAT. Will you charge IGIC or no tax at all?
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Canary islands (Spain, but outside VAT zone)? You answered your own question I think -- you would be resident outside of the EU VAT Zone. "Non-taxable" person.
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The harmonised rules on VAT do not apply to the Canary Islands and the application of turnover taxes is a matter for the national or local authorities subject to respect for the general principles of the treaty and, notably, the absence of discrimination in the taxation of products.
Turnover taxes in the Canary Islands - European commission
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