Should Teams and drivers from other countries pay Spanish VAT?

Teams and drivers who send us a tax residence certificate issued by the Tax Authorities from other country which evidences that their tax residence is placed abroad will not pay VAT but the indirect taxes that may be applied in their country to the services rendered by ACi e-Sports. The tax residence certificate must be sent in its original version together with a translation into Spanish or English.

Meanwhile, if we do not receive that census certificate we must apply the most conservative approach and charge VAT to our clients, on the assumption that their tax residence is located within the VAT territory.

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