Vintro Pro
NL · FR · EN
Vintro Pro
NL · FR · EN
In the EU, yes. In EU VAT, no.
They are part of the EU, but not of EU VAT. The Canary Islands are Spanish and inside the customs union, but the VAT directive does not apply there. A sale to Tenerife or Gran Canaria is therefore an export for VAT. A purchase there is an import, with import VAT.
In the EU, not in EU VAT
For VAT, a shipment to the islands is therefore an export.
If you ship a piece, you need export formalities. The European Commission says so itself: a shipment to the islands counts as transport outside the EU. With that evidence the sale is exempt, also under the margin scheme.
If you buy there, you pay import VAT in your own country. Customs duties fall away for goods already in free circulation, because the islands are inside the customs union. Your seller's margin scheme does not come with the piece: here is how that works on an import.
So look at the postcode, not the country. An address in Spain can be on Tenerife. This holds the same way in Belgium, the Netherlands and France.
Crossing the border with the islands
Sale to Tenerife
ExportExempt with evidence of the export formalities, also under the margin scheme.Purchase on the islands
ImportImport VAT in your own country. No customs duties on goods already in free circulation.Look at the postcode, not the country: an address in Spain can be on Tenerife. The same in Belgium, the Netherlands and France.
A handful. The VAT directive does not apply on the Canary Islands, the Åland Islands and Mount Athos, nor in French overseas regions such as Guadeloupe and Réunion, nor in Campione d'Italia, Livigno, Heligoland, Büsingen, Ceuta and Melilla. They belong to a member state, but for VAT you treat them as abroad: selling is exporting, buying is importing.
On the customs value, plus duties and incidental costs. The customs value is as a rule the purchase value with transport and insurance up to the EU border. On top of that come any customs duties, and incidental costs such as transport, insurance and commission up to the first destination in Belgium (VAT Directive, articles 85 and 86). Calculate on the purchase price alone and your VAT comes out too low — which only shows at your customs agent's statement.
Vintro Pro keeps, per piece, what you paid, when, and where it came from. Your stock list and your margin VAT build themselves while you work.
30 days free, no card number.