what's teh thing about needing a VAT number to buy fuel? Doesn't make a lot of sense to me. If I were the one selling the fuel I could understand my VAT number needing to be on the invoice but if I am buying fuel, or anything else, it doesnt't make sense.
It's beginners VAT legislation
lotusexige.
If you are billing a company in another EU country and have been asked to mark the VAT element as exempt, it is a legal obligation that both the VAT number of the company you are billing as well as your own VAT number feature on the VAT invoice. No VAT number, no VAT excemption. Failure to obide by the rules results in a very upset VAT inspector.
The above applies irrespective of the EU country in which the invoice generating company is based, Spain or otherwise.
(N.B. I'm not a VAT expert, nor do I know the specifics as they relate to aviation fuel, so the above is just based on my general knowledge of how things work).