The country of use (for digital offers) and the country of the delivery address (for analog offers) define the applicable tax rate.
Country of use:
When a German customer purchases a digital offer in Spain, Frisbii Media Checkout determines the current location of the end customer via their IP address. Spain is therefore the country of use and the Spanish tax is applied accordingly.
Country of delivery address:
If a customer purchases an analog offer, the country of the delivery address determines which tax rate is applied. If a German customer purchases an analog newspaper subscription and provides a Spanish delivery address, the Spanish tax will be deducted.