Renaissance Workshop Company
The foremost manufacturer of early musical instruments worldwide

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Ex-VAT Prices

We publish our prices exclusive of VAT and exclusive of shipping costs. That means that, if applicable, VAT and shipping costs are payable in addition to the published price.

The Value Added Tax

What is the VAT?

The VAT (Value Added Tax), is a tax on products and services applied all over the world [1]. It is similar to a conventional sales tax, but it differs in the collection mechanism. Sales taxes are normally only charged on final sales to consumers, while the VAT is collected by all those that intervene in the production, transformation or distribution of the product in the same proportion to the value that every one adds to the product. So, the main difference is the extra accounting required by those in the middle of the supply chain.

As an European Company, we apply the rules of the European Union VAT.

Rules of the European Union VAT

When products are sold from a place in the 'EU VAT Area' -which is the case of the sales made by Renaissance Workshop Company Ltd.- the following rules apply:

Territory. The so called 'European Union VAT' is the VAT applied in the "European Union VAT Area" (which is similar but not the same that the 'European Union').

Prices. Under the EU system of VAT, any price may be inclusive of VAT (VAT is included as part of the agreed price) or exclusive of VAT (if applicable, VAT is payable in addition to the agreed price).

Rates. Different rates of VAT apply in different EU member states (from 15% to 25%) [2]. At present, we produce and sell from Spain and the applicable rate is the 21%.

Buyers. Both natural persons and legal entities in the 'European Union VAT Area' can be end consumers or value adders (resellers, distributors or transformers). Value adders can be VAT-registered or Non-VAT registered [3].

Following you can find practical rules to know if we will include the European VAT in the invoice. As a general rule, if you are VAT-registered or foreigner in the EU Area, you will recoup the VAT. If you are a non-registered citizen of the EU Area, you will have to pay the VAT.

Buyers residing in the European Union VAT Area

For all the customers in the same country than the seller (Spain)
We (the seller) are obliged to levy the VAT on behalf of you (the buyer), so it has to be included in the invoice. The applicable rate is the 21%. If you are VAT-registered you will be able to recoup the paid VAT later on.

Please let us know, when ordering, if you are resident in one of the special areas of the EU where you do not have to pay the EU VAT (although, you could be obliged to pay another similar tax). In Spain those areas are Ceuta, Melilla and the Canary Islands.

For Non-registered customers (in the whole EU VAT Area)
We (the seller) are obliged to levy the VAT on behalf of you (the buyer), so it has to be included in the invoice. The applicable rate is the 21%.

Please let us know, when ordering, if you are resident in one of the special areas of the EU where you do not have to pay the EU VAT (although, you could be obliged to pay another similar tax).

VAT Registered customers in other countries (in the EU VAT Area, out of Spain).
You have the option. We can collect the VAT on your behalf, including it in the invoice or you can pay it directly in your country accordingly to its regulations. If you are VAT-registered and pay the VAT through us, you will be able to recoup the paid VAT later on. If you provide us your VAT details, we will be able to invoice without including the VAT.

VAT on goods you intend to export from the European Union
Unfortunately, we are ineligible to participate in the VAT Retail Export Scheme, which reimburses VAT to customers when they purchase goods for export outside of the European Union.

Buyers residing outside the European Union VAT Area

For all the customers out of the EU VAT Area. You do not have to pay the European Union VAT, but you probably become obliged to pay import duties and taxes for a similar amount once the package reaches the border of your country. You should contact your local customs office for further information.

We do not include the VAT in our invoice if we send the product outside the 'EU VAT Area', but if you come to pick it up in our shop, even being a non-EU citizen, we have to charge the VAT. Later on, you can recoup it completing a form at customs before leaving the EU.

Customs policies vary widely from country to country. Any additional charges for customs clearance must be borne by you; we have no control over those charges and cannot predict what they may be.

Additionally, please note that when ordering from Renaissance Workshop Company Ltd., you are considered the importer of record and must comply with all laws and regulations of the country in which you are receiving the goods.

If your order is small, both in volume and price, and is addressed to a natural person, it is probable that your box is not stopped at customs and you could not pay VAT, sales taxes or other duties, but we cannot control that point.

Normas del IVA para descargas digitales

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La tributación de las descargas digitales, independientemente de su contenido, realizadas por un consumidor de la UE (no registrado a efectos de IVA), deberá hacerse aplicando el tipo de IVA vigente en el país del consumidor y no el del país en el que radica la sede del proveedor. Así pues, la tributación será diferente en función del país donde resida permanentemente el comprador.

Este tipo de IVA se declara trimestralmente por separado al resto de operaciones de forma que evita que las empresas tengan que realizar una declaración del IVA en cada uno de los países en los que residan los consumidores de sus productos digitales. El país del vendedor es el encargado de facilitar la información y abonar los impuestos correspondientes al país del comprador final. En España esto se hace mediante el modelo 368 de la Agencia Tributaria, después de darse de alta en el registro censal de los regímenes especiales de servicios de telecomunicaciones, de radiodifusión o de televisión o electrónicos mediante el formulario 034

Se entiende por productos y servicios digitales, todos aquellos que se proveen a través de Internet (o una red electrónica) y cuentan con un suministro totalmente automático o con mínima intervención humana, bien sea por descarga o consumo online: música, ebooks, vídeos, cursos, documentos, etc.

¿Cómo compruebo dónde está el comprador?

De ello dependerá la tasa de IVA que tengas que aplicar en su factura.

Tu cliente podrá decirte que reside en Londres y por lo tanto tienes que aplicarle el 20% de IVA. Pero puede mentirte para pagar menos impuestos.

Las nuevas reglas establecen que tienes que recoger al menos 2 pruebas no contradictorias que establezcan la localización del comprador. Estas pueden ser:

  • su dirección de facturación
  • su dirección IP
  • la localización del banco a través del que ha pagado
  • el país de la tarjeta SIM
  • la localización de la línea fija desde donde ha comprado
  • otros datos comerciales relevantes (por ejemplo, tarjeta de compra)

Tienes que tomar al menos dos de estas variables y comprobar que el país coincide. En caso contrario no podrás demostrar que el cliente está donde dice estar, y por lo tanto no sabrás que IVA aplicar.  Por cierto, si estas informaciones proporcionan información incoherente (por ejemplo, alguien comprando desde UK con una tarjeta española porque está de viaje o porque use un proxy), en teoría deberías desistir de la venta, porque realmente no sabes si le estás debiendo IVA a UK, a Francia o a Croacia, vaya usted a saber.

Además, debes guardar los datos que uses para hacer la comprobación durante al menos 10 años, desde el 31 de diciembre del año en el que se produjo la venta.

Conviene recoger tres pruebas:

  • la dirección de facturación,
  • la dirección IP y
  • el país de la tarjeta de crédito.

Usando librerías de geolocalización, podemos saber cuál es el país asociado a una dirección IP. Si coincide con la dirección de facturación, ya habremos hecho la demostración. Pero, ¿qué pasa si el cliente está usando un proxy para acceder a nuestra web?

Por lo tanto, también usamos el país asociado a la tarjeta de crédito como tercera prueba. Aún así podría ocurrir que tenemos un cliente con residencia en Berlín, que hace la compra desde París con una tarjeta de un banco londinense. En este caso, la podemos realizar la venta, pero entonces tenemos que pedirle evidencias extra a nuestros cliente para verificar su país de residencia.

Estas reglas obligan a recaudar IVA también a las empresas y profesionales de cualquier país no comunitario que vendan servicios o productos digitales a consumidores de la UE. Exacto, si eres una empresa de Canarias, Estados Unidos o Australia, también tendrás que recaudar y liquidar el IVA trimestral, aunque estés fuera del espacio IVA comunitario.

En la práctica eso significa que, si no quieres ser un defraudador y arriesgarte a multas importantes en toda Europa, a partir de ahora, todo el que venda servicios digitales deberá: 1.Identificar a los clientes y distinguir entre clientes particulares y empresas (esto ya era así antes). 2.Identificar el país de residencia del comprador, usando al menos dos métodos y guardando constancia por más de 10 años. 3.Cobrar el IVA del país del comprador, distinguiendo todos los casos posibles. 4.Hacer la factura con el formato y requisitos apropiados para cada país. 5.Declarar y pagar el IVA en ese país. Si te apuntas al MOSS lo declaras todo en España y ya se encargan ellos, pero no te libras de todo lo anterior.

 

 


[1] With different names, a form of VAT is applied in many countries in Europe, America and Asia. Sales tax is mainly applied in the USA (except in the state of Michigan that uses a VAT called Single Business Tax). The VAT is also known as ÁFA in Hungary, ALV in Finland, BTW in Nederland and South Africa, CBL in Ireland, DDV in Slovenia, DGhG in Georgia, DPH in Czech Republic and Slovakia, GST in Australia, Canada, Egypt, Jordan, New Zealand, Paraguay, Singapore, GTGT in Vietnam, HST or TVH in Canada, IGV in Peru, ITBIS in Dominican Republic, ITBMS in Panama, IVA in Italy, Latin America, Portugal and Spain, KDV in Turkey, km in Estonia, Ma'am in Israel, Moms in Denmark, Finland, Norway and Sweden, MVA in Norway, MwSt or USt in Austria, Germany and Switzerland, PDV in Croatia, Montenegro and Serbia, PPN in Indonesia, PTU in Poland, PVM in Lithuania, PVN in Latvia, RVAT in Philippines, SBT in Michigan, TPS in Canada, TVA in France, Lebanon, Luxembourg, Moldova and Romania, TVM in Malta, VSK in Iceland, ΦΠΑ in Cyprus and Greece, ДДВ in Republic of Macedonia, ДДС in Bulgaria, НДС (NDS) in Russia, ПДВ in Ukraine, 增值税 in People's Republic of China, 消費税 in Japan, etc.

[2] Estos son los diferentes tipos de gravamen del IVA en cada uno de los países de la Unión Europea (2014):

País

IVA General

IVA Reducido

IVA Superreducido

Alemania

19%

7%

-

Austria

20%

12%

10%

Bélgica

21%

12%

6%

Bulgaria

20%

9%

-

Chipre

15%

5%

-

Dinamarca

25%

-

-

Eslovaquia

20%

10%

-

Eslovenia

22%

9,5%

-

España

21%

10%

4%

Estonia

20%

9%

-

Finlandia

24%

14%

10%

Francia

20%

7%

5,5%/2,1%

Grecia

23%

13%

6,5%

Hungría

27%

18%

5%

Irlanda

23%

13,5%

9%/4,8%

Italia

23%

10%

4%

Letonia

21%

12%

-

Lituania

21%

9%

5%

Luxemburgo

15%

12%

6%/3%

Malta

18%

7%

5%

Países Bajos

21%

6%

-

Polonia

23%

8%

5%

Portugal

23%

13%

6%

Reino Unido

20%

5%

-

Republica Checa

21%

15%

-

Rumanía

24%

9%

5%

Suecia

25%

12%

6%

 [3] VAT registered means registered for VAT purposes, i.e. entered into an official VAT payers register of a country. The persons and legal entities that are VAT registered are obliged to calculate VAT on certain goods or services that they supply and pay VAT into particular state budget.

     

Copyright © 1999 Renaissance Workshop Company Ltd.
Last modification: 12 de abril de 2019
Phone:(+34) 91 450 30 50
info[@]renwks[.]com