If you have ever had to sell a product or service to a customer in another EU country, you may have wondered how you must issue the invoice.
Do you do that invoice with or without VAT? And if so, what kind should apply?
All purchases of goods or services within the European Union are called intra-Community transactions, and must follow the procedure is very simple.
But about ours. There are two possible scenarios when you issue an invoice to a customer in the EU.
If your client is a company or professional …
The first thing to figure out is if both you and your client you are discharged from the register of intra-Community operators (ROI).
To do this, you only have to access the official website of VIES and complete the form validation VAT number.
If you are both registered in the VIES, then you have to make your invoice without VAT. And that’s it.
Otherwise, you’ll have to do your usual VAT invoice as if your client was in Spain.
If you want to register yourself in the ROI, you have to complete Form 036 AEAT. Please check the box requesting 582 High explicit in the ROI, because otherwise you will not appear in the VIES.
After you submit your request, the AEAT will assign an intra NIF you have to put all your bills related to intra-Community transactions.
If your client is a final consumer …
Your invoices should simply take the Spanish VAT rate you usually apply.
There is only one exception to this case if you pay electronic services. As of January 1, 2015 Directive 2008/8 / EC applies and then you have to apply VAT applicable in the country where your client resides.
And if you who receive a bill from an intra supplier?
Well in that case the reverse charge applies.
Relax, do not panic mode. I’ll explain.
The reverse charge means that, rather than the seller of a product or service responsible for collecting VAT and enter the amount in the Treasury (the taxpayer) is the buyer who must perform this task.
It is important to note that the reverse charge applies only if you receive a bill from a company or professional EU VAT (because you’re both in the ROI).
For example, if you receive an invoice from € 100 and you apply a VAT of 21%, the amounts would be supported and passed on 21 €.
These amounts must put them in boxes designed for that purpose in the quarterly Form 303.
The model 349
As always, the Treasury wants to know how much money have you checked on intra-Community transactions throughout the year.
All intra-Community transactions should be declared in the model 349.
This model must be submitted during the first 20 days of the following month of operations, with the following exceptions:
Bimonthly: if at the end of the second month of the calendar quarter if the total amount exceeds € 50,000.
Quarterly: when a total amount not exceeding € 50,000 or the current or any of the previous four quarters quarter.
Annual: if the total amount you have billed during the year (excluding VAT) does not exceed € 35,000 and the total amount of the delivery of goods in another EU state does not exceed € 15,000, then you can file the return in first thirty days of January of the following year.
A little convoluted, but more often is that you only have to do the annual statement.
In any case, remember that if you want official models to introduce your taxes, you can count on our online tax advice. So you can focus on your business and not really paperwork 😉