In today's globalized world there are many Business activities which is done by generating a Registry of Intercommunity Operators. But what are those records? In what cases are they carried out? And how is the consultation of these operations carried out?
In the following text we will answer these questions in order to explain as best as possible the doubts that may arise regarding the registers of intracommunity operators.
Let's start by giving a quick answer to the main questions that arise regarding the subject, first Who should be in the register of intra-community operations? The solution is: Spanish companies or freelancers that operate with Europe. The second question would be when do these records originate? When you carry out any commercial activity outside of Spain, this implies if you have suppliers or clients outside the country.
The next thing to explain is that anyone who has economic activity outside of Spain is subject to fully comply with certain tax obligations. Therein lies the relevance of this issue, both in the administrative procedures that must be carried out and in the fiscal responsibilities to which we undertake, which will be explained below.
What is and how to get our NIF - VAT
Process through which we will be incorporated into the registry of intra-community operators in Spain. The second topic we will talk about will be the presentation of model 349. Then we will address the topics of query types intra-community operators and how to make such inquiries.
Carry out the procedure for obtaining the NIF - VAT
One of the first requirements so that as companies or people we can make purchases or sales of products and services that come from a country within the European Union is to have the NIF - VAT; At this point it is essential to explain that the NIF adjusts to our DNI by using "ES" at the beginning, to explain that it is a Spanish intra-community operator.
We must present the procedure to the Treasury, who we will request to register within the Registry of Intercommunity Operators. Carrying out this registration will allow us to register as a self-employed person or as a company that is going to make a purchase or sale to someone outside of Spain, as long as it is within the European Union.
The way we start this procedure is by sending a model 036 (It must be explained that it cannot be 037 since we wish to register for economic activity outside of Spain) once this document is completed, we must present it to the Treasury.
After submitting our application for registration, the Treasury will give us a written response, indicating whether or not we are admitted as intra-community operators. The most normal thing is that the solution is affirmative. Once the acceptance of our application is confirmed, we will be within the Registry of Intercommunity Operators.
It is essential to explain, below, what are all the opportunities to be registered in the Registry of Intercommunity Operators.
3 opportunities to be in the Registry of Intercommunity Operators
- The first opportunity, and one of the most important, is to be inside the VIES system. This Finance system gives us the power to control with whom we have commercial relationships, by knowing if our supplier or our client is capable of carrying out economic activity between different countries.
This advantage will allow us to have greater control of our economic activity outside of Spain, since when doing business with freelancers or companies registered within the VIES system, VAT exemption can be done that is present in our invoices. Making the administrative and economic results much more positive and simple.
- The second opportunity that gives us to be within this registry is to make invoices to our European clients, invoices that will go without VAT, the reason for this is that intra-community sales do not go with VAT from Spain, on the contrary, they will be registered with the VAT of the country in which the customer is registered.
The foregoing is summarized in the fact that, if our invoice is for a client who is also in the Registry of Intercommunity Operators, for the seller, the sale is a VAT-exempt operation
- Another opportunity that gives us to be registered in this system is to be able to receive invoices from our suppliers in the European Union. The main advantage of this is that the products will be much cheaper by saving VAT.
Here the next question may arise:If I am not registered in the VIES system You can buy or market products in the European Union. And the solution is that, if it is viable, in spite of everything, all movements will be made with the VAT of the respective country, so the transactions will be more expensive.
Second administrative procedure: presentation of form 349
Model 349 It is a format through which a statement is made of all purchases and sales that were made outside of Spain, to a customer or supplier within the European Union. In this form we will find the summary of our intra-community operations.
It is essential to mention that this format is very important for tax return, and if you choose not to file such form, you may be eligible for an estate penalty. At the same time, presenting it gives us the advantage of being able to distinguish all the transactions that we could carry out and from this dynamics we can make future decisions about our company.
In this form you will find all our transactions made both locally and those made with a customer or supplier in the European Union. And filing it makes paying taxes much easier.
Queries from intra-community operators
Something very important to keep in mind is that we can carry out certain queries to the VIES system, this in order to have adequate information to be able to make correct decisions regarding our company or our autonomous economic activity.
We will first analyze the query of intra-community operators in Spain. To carry out this query, the information that we must have is the NIF - VAT of the intracommunity operator. Once we have this information we can access the VIES system and enter the NIF. The purpose of this query is to verify that you are registered in the system. This query is used many times by companies or freelancers from other countries of the European Union who seek to verify that a supplier or customer is registered within this system.
Another query that can be made is that of the non-Spanish intra-community operators. In order to carry out this query, the information that is needed is the NIF - VAT and an electronic certificate, we will also have to choose the country code (the first two letters of the NIF - VAT)
It should be noted that this query is carried out directly in the system of the country to which the code entered corresponds. Once the query is made, the screen will show us a message indicating that the tax agency certifies that the NIF - VAT is or does not appear as intracommunity operator.
Making this inquiry when choosing our suppliers is especially beneficial, since it offers us several tax advantages. And it will also allow us to have better control over our transactions with our customers or suppliers within the European Union.
Self-consultation of Registry of Intercommunity Operators
The last query we will deal with is the self-query, in other words, we ourselves yearn to check our status within the VIES system. To carry out this query we require our NIF - VAT and also an electronic certificate from the petitioner. This query is usually made in order to monitor our status within the system.
At the time of making the query, we must enter the CIF number in the box designated for this, and the output message will be our information indicating that the tax agency has our number as an intra-community operator.
This information can also be used to present ourselves as a freelancer or a company that is prepared to be able to issue or receive invoices within said tax framework. And it will allow us to have access to better business possibilities.
Even when managing our invoices within Registry of Intercommunity Operators It is not an easy matter to carry out, the truth is that it is worth paying attention to be able to guarantee two things, easier transactions with other operators within the European Union, and secondly, a correct tax return against the treasury . .
One of the recommendations that is important to consider is to make use of a specialized software in the realization of invoices, from this dynamics we will be able to avoid possible errors in our tax returns and it will allow us to manage our accounting in a much simpler way. form, at the same time presenting more advantages by allowing us to focus on the growth of our company, making decisions based on the analysis of the information presented in the software.
