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El Registro de Operadores Intracomunitarios (ROI)

Noticias Autónomos

El Registro de Operadores Intracomunitarios (ROI)

blog image IVA_intracomunitario.jpg

Muchos autónomos creen que las operaciones realizadas con países de la Unión Europea no están sujetas a IVA, pero para ello se deben de dar una serie de requisitos que vamos a explicar a continuación.

Cuando se compran o venden bienes o servicios a profesionales/empresas de la Unión Europea, este tipo de operaciones están reguladas por una tributación especial respecto al IVA. Es por ello que si realizas estas operaciones habitualmente, te interesa darte de alta en el ROI. (Registro de Operadores Intracomunitario)

Existen 3 requisitos para que se consideren operaciones intracomunitarias y que de esta manera no se aplique IVA en las facturas.

El transporte del bien debe comenzar en un país distinto a España de la Unión Europea y el destino deberá ser España – excluyendo Canarias, Ceuta y Melilla.
 
Tanto el comprador como el vendedor deben ser empresas o autónomos.
 
Tanto el comprado como el vendedor deben estar dados de alta como operadores intracomunitarios.

Para darte de alta en el Registro de Operaciones Intracomunitarias debes solicitarlo a través del modelo 036, bien al darte de alta por primera vez como autónomo, o como una modificación posterior al alta si ya eras autónomo anteriormente.

Cuando realices este tipo de operaciones deberás dar constancia de ellas trimestralmente a través del modelo 349, es un modelo informativo para Hacienda.

Si tus clientes son particulares, deberás de emitirles factura con el IVA español.( A no ser que sean servicios electrónicos)

Cabe destacar que lo mencionado en el artículo de hoy queda limitado a paises de la Unión Europea, para el resto de operaciones internacionales tienen otra tributación. No dudéis en contactar con el equipo de Gipuzkoautonomo en caso de tener alguna duda al respecto.

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64SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 18 AND `language_id` = 2 LIMIT 1110
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67SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
68SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 17 AND `language_id` = 2 LIMIT 1113
69SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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71SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
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81SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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89SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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91SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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93SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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101SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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103SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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109SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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111SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1115
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113SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
114SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 255 AND `language_id` = 2 LIMIT 1110
115SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
116SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 255 AND `language_id` = 2 LIMIT 1110
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120SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 255 AND `language_id` = 2 LIMIT 1110
121SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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123SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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127SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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133SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
134SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 255 AND `language_id` = 2 LIMIT 1110
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139SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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141SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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143SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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146SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
147SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
148SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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150SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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152SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
153SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
154SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
155SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
156SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
157SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
158SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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161SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
162SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
163SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
164SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
165SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
166SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
167SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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170SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
171SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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177SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
178SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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