Payment and tax logic

Payment process

1. Submit intake and B2B details
2. Manual scope and client review
3. Written order confirmation
4. Invoice or payment request
5. Payment followed by production start

Payment methods

After order acceptance, payment is available by bank transfer or an individually issued PayPal Business payment link. Bank details and the payment link are not published in the portfolio. Submitting an intake does not trigger automatic payment.

REPEP in the Canary Islands

The provider is registered under the Régimen Especial del Pequeño Empresario o Profesional (REPEP). Where a service is located in the Canary Islands and exempt under REPEP, no IGIC is charged; the invoice includes the statutory wording “Exención franquicia fiscal”.

Mainland Spain and Balearic Islands

B2B services supplied to clients established there are reviewed under the place-of-supply rules before invoicing. Canary Islands IGIC is not charged. Any required reverse-charge wording and possible Spanish IRPF withholding are reviewed manually rather than calculated automatically.

EU B2B outside Spain

Orders are released for payment only after manual review of the provider’s ROI/VIES status and the client’s VAT ID. Reverse charge is used only when the conditions are confirmed for the specific order. The national NIF is not represented as a confirmed EU VAT number.

Non-EU countries

For business clients outside the EU, business status and place of supply are reviewed manually. Where the service is not located in the Canary Islands, IGIC is not charged. Any local tax or self-assessment obligations of the client depend on the client’s jurisdiction.