This page explains how VAT (IVA) is handled for UK registered companies that are not VAT registered with HMRC when purchasing services from JUCRA Digital SL.
Provider: JUCRA Digital SL
Last Updated: 15th May 2026
JUCRA Digital SL operates as a Spanish registered company and is subject to Spanish VAT (IVA) regulations.
By default, invoices issued by JUCRA Digital may include 21% IVA (VAT) unless a valid exemption or alternative tax treatment applies under applicable regulations.
UK companies that are not VAT registered with HMRC may still qualify for VAT exemption if appropriate company registration evidence is provided and verified.
Table of Contents
1. Default VAT Position
JUCRA Digital SL is registered in Spain and therefore operates under Spanish accounting and VAT (IVA) regulations.
As a result:
- Invoices may include 21% IVA (VAT) by default
- Tax treatment depends on customer status and applicable regulations
- Additional verification may be required before VAT exemption can be applied
2. UK Companies & VAT
UK registered companies may qualify for alternative VAT treatment depending on:
- Whether the company is VAT registered
- The nature of the services supplied
- The documentation provided
- The applicable international tax rules
Where appropriate verification is provided, JUCRA Digital may remove IVA (VAT) from qualifying invoices.
3. Non VAT-Registered UK Companies
If your UK company is not registered for VAT with HMRC, we may require proof of company registration before VAT exemption can be applied.
This helps us demonstrate to the Spanish tax authorities that:
- The customer is a legitimate registered business entity
- The transaction qualifies as a business-to-business transaction where applicable
- The VAT treatment applied has supporting documentation
4. Required Documentation
To process VAT exemption requests for non VAT-registered UK companies, JUCRA Digital may request:
- A copy of the Companies House registration certificate
- Matching company billing information
- Company registration details
The certificate is normally used purely for verification and accounting support purposes.
5. Verification Process
Once the company registration certificate has been received:
- The document will be reviewed internally
- The company information may be verified
- The customer account may then be updated accordingly
- IVA (VAT) may then be removed from qualifying invoices
For accounting and compliance purposes, the supplied company registration certificate may be retained alongside the invoice records.
6. Example Company Registration Certificate
Below is an example of the type of UK Companies House registration certificate normally used for verification purposes:
7. Important Notes
- VAT exemption is not automatic and may require verification.
- JUCRA Digital reserves the right to request supporting company documentation.
- Tax treatment may vary depending on the service supplied and applicable regulations.
- Spanish accounting and VAT compliance requirements must still be followed.
- Customers should seek independent accounting or tax advice where necessary.