I am purchasing goods from an Italian company. When I receive the invoice they are charged Italian VAT, is this correct? How can I deduct it?
Reviewed by the Easy Tax Advice tax team · Last updated:
No, it is not correct. If you act as a professional and purchase goods from another company in the European Union, you must be invoiced without VAT from the country of origin (as long as is not apply the distance selling scheme). A prerequisite for this is that both companies are registered as intra-Community traders, which you can check on the website of the Spanish Tax Agency by following this link: https://sede.agenciatributaria.gob.es/Sede/procedimientoini/ZZ09.shtml
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