VAT exemption (Article 39A)

According to article 39A of the VAT code, invoices for MacBook, iPhone and iPad laptops are not subject to the relevant tax. If you register on the iSystem eshop and request an invoice, you will see the prices of the above products without VAT. Similarly, the corresponding document that will be issued will be exempt from tax.

Before the product is sent to you, iSystem will confirm through the special platform that the business is active and is subject to a regular VAT regime.

A necessary condition is that the payment be made from the bank account of the company to which the invoice will be issued.

This provision was adopted for the purposes of combating fraud and tax evasion and constitutes an integration of the relevant authorization given to Member States by Article 199a of Directive 2006/112/EC.

VAT Exemption Form