If you are a reseller of mobile phones, video game consoles, laptops, and digital tablets, you have, in your customer panel, a section called “My Documents” where you can provide us with the certificate confirming this status, issued by the Spanish Tax Agency (AEAT).
This certificate is essential for us to apply the reverse charge mechanism in the sales invoices for these items. In practice, this means that we will not charge VAT or the equivalence surcharge on the purchases of these items.
Please note that:
-
The process consists of informing the AEAT of your status as a reseller through a census declaration using form 036.
-
Then, locate the "Census Status Certificate" in the
AEAT electronic headquarters → electronic headquarters → procedures, services, and formalities → census certifications, census identification (3rd option).
-
You are required to provide us with either the “Census Status Certificate” or the “Census Certificate, Reseller Status Art.24 Quinquies Riva,” either of them with the secure verification code issued by the Tax Agency and in PDF format. This document will certify that you are a reseller of this type of product and will be valid for the calendar year corresponding to the date of its issuance.
-
If you do not properly provide proof of your reseller status, the sales invoices for the aforementioned items will not be subject to the reverse charge mechanism. In practice, this means they will be subject to VAT and, where applicable, the equivalence surcharge.
-
If you make a purchase that includes items subject to the reverse charge mechanism along with items not covered by this scheme, two separate invoices will be issued.
- The reverse charge of VAT does not apply to ebooks (electronic books).