5.9 Intra-community operations
The Electronic Headquarters of the Tax Agency incorporates the « Goods delivery locator » and the « Service provision locator » with which you can consult where the delivery of a good or the provision of a service is located and taxed in VAT , who must declare the VAT of the operation and if VAT should be charged on the invoice or not.
If deliveries or acquisitions of goods and services are made with other Member States of the European Union, it is necessary to have VAT NIF (requesting registration in the Registry of intra-community operators , with model 036 ). The VAT NIF must be communicated to the person with whom the operation is carried out and appear on the corresponding invoices. Carrying out these operations requires submitting form 349 “Recapitulative declaration of intra-community operations” monthly or, quarterly when neither in the reference quarter nor in the four previous calendar quarters the amount of intra-community deliveries of goods and services exceeds €50,000 (without VAT ).
The quarterly model 349 is presented between April 1 and 20, July and October , and the last quarter, between on January 1 and 30 of the following year.
Likewise, form 349 monthly is presented between the 1st and 20th of the month following the end of the corresponding settlement period except for the one corresponding to the month of July, which may be submitted during the month of August and the first twenty calendar days of the month of September, and the one corresponding to the month of December, which must be submitted during the first 30 calendar days of the month. month of January.
If at the end of any of the months of a calendar quarter the amount of €50,000 is exceeded form 349 must be submitted, including the operations carried out in the month or months that have elapsed since the beginning of said quarter. If the amount is exceeded in the second month of the calendar quarter, a monthly statement must be submitted, which will include the operations corresponding to the first two months of the quarter and will include a mark indicating that it is a quarter. truncated.
BREXIT. Form 349. Recapitulative statements of intra-Community operations
As of January 1, 2021, at the end of the transitional period, the United Kingdom will effectively leave the EU . From this date, the United Kingdom will be treated as a non-EU country for VAT purposes, with the following particularities:
-
The withdrawal agreement ensures that movements of goods that began before the UK's withdrawal from the EU are completed in accordance with the Union rules in force at the time the posting began.
-
The withdrawal agreement includes a Protocol for Northern Ireland, which for VAT purposes will remain part of the EU in respect of supplies of goods. To do this, the United Kingdom will create a specific NIVA with the prefix XI for the subjects that can benefit from said Protocol.