Where does Delitek operate?
All purchases made at Delitek are subject to the Maltese & EU legislation, as well as any other legal provision affecting international transactions. The purchasing system is subject to the Maltese legislation so all selling operations will be considered as made in Malta.
Do Delitek’s prices include VAT or other taxes?
No. Delitek sells in some regions that are exempt of VAT (Value-added tax) so it is not included in the advertised prices. We are aware that our customers are mainly companies or professionals and may be able to deduct it accordingly. The VAT will be added, as appropriate at the final step of the shopping cart.
Transactions between countries of the European Union:
Do companies from EU countries have to pay VAT in their purchases?
Since Delitek operates from Malta & the invoicing organization has an intra-community VAT Number, all purchases made by companies resident in any EU country with a VAT Number (intra-community VAT Number) are exempt from paying VAT. For this, it is necessary that our system verifies the validity of the VAT number through the VIES platform.
Do Companies from EU countries with a VAT number have to pay VAT if the delivery of the products takes place in Malta or Spain?
Yes, in the case that the products do not leave Maltese or Spanish territory, we are obliged by law to charge VAT.
Do companies from EU countries without a VAT number have to pay VAT
Yes, companies and natural or legal persons resident in EU countries without a VAT number must pay VAT.
Is it necessary to pay VAT to Delitek for shipments to customers of the EU with a VAT number who have not been charged VAT by me?
Option 1: If your company is in Malta/ Spain, you must pay VAT, since we are also in Malta & have a warehouse in Spain and it is compulsory to invoice VAT between companies of the same countries, regardless of the products destination. Nevertheless, the VAT you pay to Delitek is input VAT that you can deduct and recover.
Option 2: If your company is in any country of the European Union (except Malta or Spain) & has a VAT number, you do not have to pay VAT
Option 3: If your company is in any country of the European Union & you do not have a VAT number, you have to pay VAT.