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EUROPA MAILAKO SALEROSKETEN TRIBUTAZIOA

Autonomoen berriak

EUROPA MAILAKO SALEROSKETEN TRIBUTAZIOA

blog image Intrak.jpg

Autonomo batentzat ez da arrunta izaten operazio intrakomunitario edo europar batasunaren barruan egindako salerosketak izatea, eta ondorioz ezjakintasun handia izaten da operazio hoien fiskalitateari buruz, batezere BEZan.

Lehenik eta behin, gomendagarria izan ohi da, estatutik kanpo baina europar batasunaren barruan egindako operazio hauen fakturak numerazioa berezia izatea. Hala kontrol handiago bat eramateko gai izango gara, adibidez fakturen zenbaki hasieran “I” edo “E” letra gehitu diezaiokegu. 

BATASUN BARRUKO SALEROSKETAK

Batasun barruko ondasun edo zerbitzu entregak edo eskurapenak edota eragiketa triangeluarrak egitea. Bi kasu desberdindu ditzakegu:

1.- Bai saltzailea eta baita eroslea Operazio Intrakomunitarioen Erregistroan (ROI) altan egotea.

Jakin beharko dugun lehen gauza beraz, saltzaile eta erosleak ROI erregistro horretan altan dagoen.

1) ROI hortan alta egin ahal izateko, Ogasunean 036aren modifikazioa egin beharko degu, eta ROIen alta egin nahi dugula adierazi.
2) VIES zentsuan konproba dezakegu ea enpresa edo autonomoa ROI erregistroan altan dagoen.

Ondasun edo zerbitzu bat estatutik kanpo saltzen dugunean, ez dugu BEZ-ik gehituko fakturan edo % 0-ko beza jarriko zaio. (Ondorengo esaldia jarri beharko dugu faktura azpialdean: “Factura honek 2008ko otsailaren 12ko  2008/8/CE Direktiba europearra betetzen du”). Bezeroak bere herrialdean bete beharko ditu obligazioak BEZaren inguruan.

Ondasun edo zerbitzu bat europatik erosten dugunean %0-ko BEZarekin etorriko da, eta guk hiruhileko BEZ deklarazioan adierazi beharko dugu Europa Batasun Barneko erosketak izan ditugula.

 

2.- Saltzaile edo eroslea ez balego ROI erregistroan altan:

Estatu mailako salmenta edo erosketa arrunt bat bezala kontsideratuko da faktura, hau da, BEZ normal jarri beharko zaio fakturari.

Salmenta egin badugu, fakturan españako BEZa aplikatuko zaio. Eta guk erosketa egin badugu, alderantziz izango da. Fakturaren jatorriko herrialdeko BEZa izango luke fakturak. Erosketa hauek bolumen handikoak badira, eta beste herrialdeko BEZ kantitate handia pagatu behar izan badegu, beste herrialdeko ogasunean eskatu beharko litzake pagatutako BEZ horren itzulketa. Ez bada kantitate handia, gastu bezela kontsideratuko da ordaindutako BEZ hori.

Zalantzak badituzue nola funtzionatzen duten salerosketa hauek deitu Gipuzkoautonomo Aholkularitzara, eta guk egingo dizkizuegu betebehar guztiak.

Utzi zure iruzkina

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