Those are special cases for Germany and Spain (I implemented that stuff for a german webshop that has to make the same exception). I'd guess it's the same for S

Those are special cases for Germany and Spain (I implemented that stuff for a german webshop that has to make the same exception). I'd guess it's the same for Spain. German customers who buy in a german webshop have to pay VAT and then claim it back later in their tax return, because the german tax authorities don't allow that exemption beforehand.