Article 39

What is Article 39a VAT?

Article 39a concerns business-to-business transactions where the customer is not charged VAT at the time of purchase. Instead, the VAT is paid at a later date through the periodic return of the business.

This means that you do not pay VAT. in your order, which reduces the purchase cost.

However, the process is strictly controlled by the AADE and in order to issue the invoice, specific steps need to be followed.

What it takes to complete your order with 39a:

  • Certification through ADEA
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  • Manual certification by uploading documents to a single pdf file
  1. Select I want to issue an invoice YES Article 45 is selected below and then the method of certification of inclusion in this article is chosen
  2. If you choose the certification to be done through ADSE you will need to enter a code OTP (disposable representative codes) after filling in the information requested in the corresponding fields. These codes, if you are registered, you will find them in the application of the AADE as indicated here . You can also ask your accountant to issue this code. With this option you do not need to send any documents as the certification is fully electronic.
  3. If you prefer manual confirmation you will need to upload the documents requested below as a unique file . (If during the check we find that the buyer has appointed a representative for the buyer to required one-time password OTP then it should be sent and he should be sent to be entered in the invoice and proceed with the order . Until the checks are completed with all the prerequisite documents the order will be processed and only when completed in accordance with the requirements of the relevant article of VAT, will be sent. .
  1. Certificate of registration
    • Download from the ADPE here on Certificate of registration (current enterprise entity image, same day).
    • Photocopy of the identity card of the legal representative or holder of the business

Photos or screenshots cannot be accepted.

Payment method

Payment should be made via

  • Corporate bank account (transfer or e-banking)
  • Company trading/buying card
  • Cash is not accepted for transactions over 500€.
  1. Receipt from the store
    • The pickup from the store can only be done by the the legal representative of the undertaking.
    • If another person receives it, it is required Warranty signed by the legal representative, which should be uploaded together with the other documents in a single pdf when ordering

Why are we asking for all this?

These documents are mandatory by law and help us to ensure that your transaction is legal and error-free. This avoids problems with the AADE and you benefit from a VAT-free market.

In summary: Article 39a is for the benefit of your business, just a few extra steps are needed to issue the invoice correctly. We at BFIX we are here to help you through the whole process.

Good markets,
The team of BFIX