![]() the country where the customer is located) will apply. If sales exceed this threshold, then the VAT of the country of destination of the sale (i.e. If the total amount of these sales does not exceed 35,000 euros, the VAT of the country of origin of the sale, which in this case is Spain, will be applied. online sales) to private customers within the European Union. In addition, there is a Special Regime that applies to distance sales (e.g. For invoicing goods to a private customer in the European Union, the same principle will apply and will be included in the same tax forms. These transactions must be reported on Form 303 and 349. In general, when issuing invoices for services to a private customer in the European Union, VAT will be levied in the country where the supplier is located, which in this case is Spain, and will be treated as any domestic transaction. Issue invoices for private customers in the European Union. In these cases, the same tax forms will have to be filed, but the reverse charge will be applied. Exceptions are services included in article 70 of the VAT Law: such as transport, catering and services related to real estate in Spain. If services or goods are invoiced to an intra-community company or professional who is registered in the ROI, the invoice will be exempt from VAT. Issuing invoices for foreign customers in the European Union. Now, in order to invoice specifically for each of the situations mentioned above, the following 3 steps must be followed: 1. In addition, it must comply with certain rules such as correlative numbering each year. In general, the basic elements for issuing invoices include: sender and receiver information, correlative number and date of issue, concept of the product or service, taxable base, taxes and total. How is the process of issuing invoices for foreign customers? That said, here are the key aspects to make this process much more efficient: By obtaining the NIF-Intracommunity VAT number, you will be able to invoice companies in the European Union.īut, in particular, what are the three different situations that can arise when issuing invoices abroad from Spain? It is essential that one of the two parties involved in the transaction is registered in the ROI (Registro de Operador Intracomunitario) with the Tax Authorities through Form 036 in order to issue invoices abroad from Spain. When you issue an invoice, you must express the VAT amount in euros and choose any language to transcribe it, although a translation into one of the official Spanish languages is recommended. These types of operations are considered exports. ![]() It is not the same to issue invoices for businesses belonging to the European Union as for those outside it. Fortunately, in this post we will tell you everything you need to know, join us! How to identify and register a foreign customer?Īn even more detailed analysis is required when planning a foreign operation compared to planning sales and services within your country. To do it successfully, you must pay attention to some aspects, such as the process of issuing invoices to foreign customers. If you want to get to that level, the process of internationalizing your company is the way to go. Selling outside the country is one of the most common starting points for business expansion.
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