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Operazio Intrakomunitarioen Erregistroa (ROI)

Autonomoen berriak

Operazio Intrakomunitarioen Erregistroa (ROI)

blog image IVA_intracomunitario.jpg

Gero eta autónomo gehiago izaten dira europako beste herrialde batzuetara zerbitzuak edo salmentak izaten dituztenak, eta uste izaten dute BEZik ez dutela inoiz izaten, baina hori hala izateko baldintza batzuk bete behar izaten dira.

Enpresen artean salerosketak egoten direnean Europa mailan, tributazio berezi baten barnean daude BEZarekiko. Enpresen arteko salerosketa errezteko sortutako legedia da, eta  ROIean (Registro de Operadores Intracomunitario) alta egin behar izaten da BEZ gabe emititu ahal izateko fakturak.

Hiru betebehar nagusi daude fakturetan IVA ez aplikatu ahal izateko:

Erosten den produktua Europako beste herrialde batetik atera behar da eta Españara etorri behar litzake – Kanariar Irlak, Ceuta eta Melilla kenduta.

Saltzailea zein eroslea beti enpresa edo autónomo bezela altan egon behar dira.

Saltzailea zein eroslea altan egon behar dira ROIen.

 

Saltzaile/erosle Intrakomunitario bezela ROIen alta egiteko, 036 zentsalaren bidez eskatu behar da Ogasunean. Hasieran autonomo bezela alta egitean, edo ondoren modifikazio bezela lehenagotik altan egonez gero.

Alta honek ondoren bere obligazio fiskalak ere sortzen dizkio enpresa edo autonomoari eta hiruhilean behin 349 eredu informatiboa aurkeztu beharko da. Ez da ezer ordaintzen baina bai izandako operazio guztien informazioa bidali Ogasunera.

Bestale bezeroak partikularrak diren kasuetan, normale salmentan españako BEZa aplikatu behar zaio. (salmenta elektronikoetan izan ezik).

Azkenik, kontuan izan aste honetako artikuluan aipatutako salmenta intrakomunitarioak beti Europar Batasun barruko autonomo eta enpresak izan behar dira, salmenta eta erosketa internazionalak izaten direnean bestelako tributazioa izaten dute. Edozein zalantza duzuelarik deitu Gipuzkoautonomo aholkularitzara.

 

Utzi zure iruzkina

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155SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'eus' LIMIT 1110
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163SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'eus' LIMIT 1110
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