Intra-community operations are all those that, as an autonomous person, maintain exchanging goods, products or services with other companies outside Spanish territory . To facilitate the payment of taxes, the State Agency for Tax Administration authorized the Registry of Intra-Community Operators (ROI), with which you are granted a Tax Identification Number (NIF) so that you can be exempted from the Value Added Tax (VAT)
The electronic procedures offer you the possibility to render the accounts of your business in a totally automated way, for which, you must have your registration, after being registered in the System of Exchange of information on VAT (VIES).
As a taxpayer, complying with these requirements, you can establish a business relationship with companies and suppliers from member countries of the European Union that are also registered in the Registry of Intra-Community Operators, as it is the only way for VAT to not affect you greatly.
And it is precisely to monitor the operations of all companies that work in its territory, the European Commission makes the crossing of data and keeps all administrations up to date, with online systems that allow you to verify if the company to which you you buy or sell some product is registered.
If you plan to start commercial operations abroad, request the registration of this register by submitting form 036 with all the necessary information to support the type of economic activity you perform, in this way, you are assigned the NIF-VAT. For this procedure, you must have all your invoices and proof of payment at hand.
Likewise, you must present the model 349 , which is the recapitulative statement of intra-community transactions, you can do it annually or quarterly , as long as it is in the reference period and the four quarters prior to the relationship between goods and services is not above 50 thousand euros (without VAT).
If you want to do it annually, keep the following in mind:
-The deliveries of goods and services of the previous year should not exceed 35 thousand euros.
-That the total amount of intra-community deliveries (of exempt goods) made during the previous period does not exceed 15 thousand euros.
-The quarterly form or model 349 must be submitted between April 1 and April 20, July and October , while the last quarter between January 1 and January 30 of the following year, the same applies to the annual model 349.
-The monthly model 349 must be submitted between the 1st and the 20th of the month following the end of the period, except for July, which is until September 20 and December until the 30th of the following year.
If at the end of a quarter you exceed 50 thousand euros, you must enter the model 349, attaching the supports of the operations carried out – in detail – during the elapsed period. If you exceed this amount in the second month of the current quarter, you must submit a monthly statement, attaching also the corresponding operations, specifying with a note that it is a closed quarter.
The Value Added Tax (VAT) on invoices depends on whether you are the issuer or the receiver.
If you are a taxpayer, billing is subject to different contexts:
Both have an intra-community NIF: In the first case, if both companies that maintain the commercial relationship have an intra-community NIF, they will issue an invoice to their client without VAT, because the two organizations operate with a fiscal number that does not belong to any country in specific.
This evidently is supported by the model 303 of VAT and 349. The Treasury is the entity that is responsible for comparing the forms of the two companies, verify that everything is legal, correct and that there are no inconsistencies.
If you have an intra-community NIF but your client does not: On the other hand, if you have an intra-community NIF and your client has not registered, you will have to make an invoice with VAT, but your client will pay the tax, while you will only pay in the Model 303, making the respective proviso. If the client is constant, it may be necessary to obtain the intra-community NIF.
You do not have NIF but your client does: In this case you must issue your client a VAT invoice, because you have to declare it in your country, but he is the one who pays it and you simply liquid before La Hacienda at the end of the quarter. Always remember to keep track and chronological order of all invoices.
Neither of them has NIF: Here a VAT invoice is issued, without reflecting the Income Tax of Individuals (IRPF). It is settled at the end of the quarter.
If you are a recipient taxpayer, you can get the following scenarios when hiring an external service or purchasing an external product:
Both have an intra-community NIF: The invoice is issued without VAT.
You have NIF but your client does not: You must cancel the VAT of the country that corresponds.
You do not have NIF but your client is registered: He must issue the invoice with VAT but you will be the one who pays it.
None have NIF: In short, both must pay taxes.
Formats to declare
It is a format established by La Hacienda, in which an independent company or autonomous entity carries out intra-community activities and reports them to the Tax Agency with each of its supports. You can submit it monthly, quarterly or annually , according to the point explained above, subject to an amount of no more than 50 thousand euros.
Everything annexed to model 349 is also added to format 303, giving special attention to boxes 59, 60 and 61, which correspond to intra-community operations.
It is primarily intended as an informative chapter and is a mandatory requirement for all companies registered in the VAT Return Regime (REDEME). As a taxpayer, you must present the registration book with all invoices for intra-community transactions, along with the book of investment goods, deliveries, acquisitions and other import supports.
Registered in the REDEME, to request the VAT refund you must comply with the following requirements:
-Make the process directly at the Electronic Office of the Tax Agency . Activate your certificate or electronic ID.
-You must be up to date and subscribed in the Electronic Direction Enabled (DEH). This procedure can be done through the Electronic Notification Service