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Registro de Operaciones Intracomunitarias (ROI)

Noticias Autónomos

Registro de Operaciones Intracomunitarias (ROI)

blog image IVA_intracomunitario.jpg

Muchos autónomos creen que las operaciones realizadas con países de la Unión Europea están exentas de 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.

Existen 3 requisitos para que se consideren operaciones intracomunitarias y que de esta manera no se aplique IVA en las facturas.Si vendes la factura irá sin IVA y el hara la gestión oportuna en su país, y si compras la factura vendrá tambien sin IVA y nos lo autorrepecurtiremos aquí. Gipuzkoautonomo se encarga de que todas tus obligaciones esten bien cumplimentadas.

 1-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.
 
 2-Tanto el comprador como el vendedor deben ser empresas o autónomos.
 
 3-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.

Una vez dado de alta en el ROI, cuando realices este tipo de operaciones Gipuzkoautonomo dará constancia de ellas 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)

Únicamente el ROI es para operaciones con países de la Unión Europea, para las operaciones internacionales existe otra tributación.

No por realizar de vez en cuando una opración intracomunitaria merece la pena estar dado de alta, muchas veces Hacienda misma te deniega la solicitud ne función de tu actividad y la frecuencia con la que realices estas operaciones. Si en cambio las realizas de forma habitual es imprescindible para tu negocio estar dado de alta en el ROI, ponte en contacto con  nosotros y nos encargaremos de la gestión del proceso.

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103SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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129SELECT `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
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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
159SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
160SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
161SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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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
168SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
169SELECT `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
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185SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
186SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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