Canary Islands IGIC

Frequently asked questions about Canary Islands IGIC

What is IGIC?

IGIC is the abbreviation of Impuesto General Indirecto Canario and is in general due when goods and/or services are sold. It is generally chargeable on all taxable goods and services supplied in the Canary Islands. It is a consumption tax because it is ultimately borne by the final consumer.

Who must pay IGIC?

Generally, IGIC is invoiced by the supplier that is selling goods or services and collected from the customer. Subsequently, the supplier reports and remits the collected IGIC to the tax authorities.

Where a foreign organization (such as Zoom) provides electronically supplied services to customers that are not registered for IGIC in the Canary Islands, there is a requirement for Zoom to collect IGIC on the supplies and remit the IGIC to the Canary Islands tax authorities.

If you are a business customer for IGIC purposes, you should provide your Numero de Identificacion Fiscal ('NIF') to Zoom. If the NIF is valid, then no IGIC will be charged on the supplies made to you by Zoom.

What is a NIF?

Numero de Identificacion Fiscal ('NIF') is the unique number used to identify companies and business individuals in the Canary Islands.

Does Zoom have a NIF?

Yes. Zoom's NIF will be shown on the invoice it issues to you.

How do I enter my NIF?

To provide your NIF, follow the steps below depending on where your billing portal is located in the left navigation menu of the Zoom web portal. Not sure how to identify where your billing portal is located? Learn how to locate your billing settings.

Zoom performs periodic validation checks of customer NIFs to ensure that the NIF remains valid. If, during these periodic validations, it is identified that your NIF is no longer valid, Zoom may automatically update your account so that future invoices are subject to IGIC. Where this happens, IGIC will be charged on all future invoices until such time that a valid NIF is provided.

You are required to notify us if there is a change to your IGIC registration status.

Billing portal under Plans and Billing

  1. Sign in to the Zoom web portal.
  2. In the navigation menu, click Plans and Billing then Billing Management.
  3. In the Contact Information section, click Edit.
  4. If selected, clear the Not IGIC Registered check box.
  5. Enter your NIF.
  6. Click Save.

Billing portal under Account Management

  1. Sign in to the Zoom web portal.
  2. In the navigation menu, click Account Management then Billing.
  3. Click the Billing Information tab.
  4. To the right of Sold To Contact, click Edit.
  5. If selected, clear the Not IGIC Registered check box.
  6. Enter your NIF.
  7. Click Save Changes.

How is Zoom determining which customers IGIC applies to?

If a customer's 'Sold To' location is in the Canary Islands, and the customer has not provided a valid NIF, Zoom will charge IGIC on its invoices.

This information is subject to cross-referencing against other data to verify that the 'Sold To' country is accurate.

It is your responsibility as a customer to ensure that your 'Sold To' address is accurate.

Is there a minimum threshold purchase amount before IGIC is applied?

No, where a customer in the Canary Islands has not provided a valid NIF, Zoom will charge IGIC on all supplies made to you.

Are there any special exemptions applicable for charities or other business organizations under which IGIC may not be charged?

There are no IGIC exemptions applicable to non-profit or international organizations. If you have any questions regarding tax exemption in the Canary Islands, please contact Billing.

Are there any IGIC obligations for me as a customer?

If you have provided a valid NIF to Zoom, no IGIC will be charged on the supplies made to you. However, you may be required to declare and pay IGIC under the 'reverse charge' mechanism.

There is no IGIC obligation for a customer who is not registered for IGIC in the Canary Islands. However, Zoom will charge IGIC on its supplies to you.

What if I have a NIF and forget to enter it?

The NIF can be entered at any time. If entered before the next invoice, Zoom will not charge IGIC on the next invoice or future invoices issued to you. If no valid NIF is entered at the time the next invoice is issued, IGIC will be charged until a valid NIF is entered.

If a valid NIF is entered and IGIC has previously been charged on the invoices issued to you, then upon request by you, Zoom may refund any IGIC included on invoices issued in the thirty days prior to a valid NIF being provided. However, IGIC will not be refunded on any invoices issued outside of this thirty-day period.