4.1.10. Intra-community trade

The “ tabIntra-community trade" is intended to collect information on the purchase or sale of goods and services carried out with member countries of the European Union (EU).

There are two main sections, which must be completed only when conducting transactions with other countries in the European Union.

Are included:

• Intra-Community distance sales of goods and telecommunications, radio, television, and electronic services.

  This section is intended for entrepreneurs who sell goods or provide digital services to final consumers (individuals) located in other Member States of the EU.

  The user must indicate:

  • If it exceeds the threshold of 10,000 euros (by marking “Exceeds 10,000” or “Does not exceed 10,000”)

  • Effective date in which these operations are initiated, if applicable.

  This section is key to determining whether taxes must be paid in the client's country and whether it is appropriate to opt for the special one-stop shop (OSS) regime.

• Acquisitions not subject to VAT Spanish (according to article 14 of the Law of VAT)

  This section is applicable in the following cases:

  • The businessman is covered by the special regime for agriculture, livestock and fishing. VAT either

  • It exclusively carries out operations exempt from VAT without the right to deduction, and

  • Makes intra-community acquisitions of goods.

  In this section you must indicate:

  • If you exceed the threshold of 10,000 euros in intra-Community acquisitions of goods.

  • If you voluntarily choose to pay taxes under the general tax regime VAT in these operations, even if this threshold is not exceeded.

Correctly completing this tab is essential to comply with the obligations arising from intra-Community trade, such as registration in the register of intra-Community operators (ROI).

Once you have completed this information (or if no option applies, you can leave it blank):

1. Review the statement.

2. Click on “Validate statement” to check that there are no errors.

3. If everything is correct, press “File a statement” to complete the process.