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Nola tributatu Europar Batasun barneko eragiketetan:

Autonomoen berriak

Nola tributatu Europar Batasun barneko eragiketetan:

blog image euro_371330_640.jpg

Autonomo ugari dira ez dakitenak zer egin behar den Europar Batasun barneko eraiketa baten faktura bat iristen zaienean. Kasu hauek normalean BEZ-aren inguruan izaten dute nahaste handiena. Gomendagarria da halako eragiketak egiten ditugunean, bidalitako fakturak zenbaketa desberdin bat edukitzea, ondoren eginbehar fiskalak errazago egin ahal izateko. Adibidez bidalitako fakturei “I” edo “E” letra jartzen zaie aurretik.

EUROPAR BATASUN BARNEKO ERAGIKETAK:

Europar Batasun barnean profersionalen artean egiten diren produktu eta zerbitzu salerosketak, BEZ tributazio berezia daukate. Bi kasu desberdin ikusiko ditugu:

1-Saltzailea eta eroslea, biak, “Registro de Operaciones Intracomunitarias”-ROI erregistroan alta emanda egotea:

Lehenik eta behin ea eragiketa egiten duten erosle zein saltzailea ROI erregistroan altee manda dauden jakin beharko dugu:

a) ROI erregistroan alta egiteko, Zentsu aitorpenaren 036 ereduan hala adierazi beharko da.
b) VIES zentsuan ziurtatu daiteke erosle eta saltzailea ROI-en altan dauden.

Behin konprobaturik bi eragileak ROI erregistroan altan daudela, agertu daitezkeen kasu desberdinak aztertuko ditugu. Honela, beharrezkoa da jakitea modu berdinean tributatzen dela produktu eta zerbitzuen salerosketetan, nahiz eta ez den hala izan orain dela gutxi arte.

Produktu edo zerbitzuak esportatzen baditugu, ez dugu BEZ-ik jarriko fakturan. Hau jarri beharko dugu: “Factura emitida en aplicación a la Directiva 2008/8/CE, 12 Febrero 2008”. Bezeroa izango da eginbeharrak bere herrialdean bete beharko dituena.

Produktu edo zerbitzu bat inportatzerakoan, hornitzaileak bidalitako faktura BEZ gabe etorriko da, eta guk gure buruari BEZ-a eragin  eta ondoren ogasunean ordaindu beharko dugu.

2-Saltzaile edo eroslea ez badago ROI erregistroan:

Kasu hauetan, BEZ-aren inguruan, eragiketa bezero particular batekin egingo bagenu bezela izango litzake.

Esportatu edo saltzen badugu, gure fakturan espainiako BEZ-a jarriko dugu. (produktu edo zerbitzu elektronikotan izan ezik, hauek helmuga herrialdeko BEZ-a edukiko lukete)

Inportatu edo erosi egiten badugu alderantziz izango da eta oinarri herrialdeko BEZ-arekin iritsiko da. Eragiketen bolumena oso handia denean, beharrezkoak diren kudeaketak egin beharko ditugu, beste herrialdeko Ogasunak ordaindu dugun BEZ-a bueltatzeko. Ez bada dure kasua eta balio txikiko erosketa bat bada, erosketa prezio handiagoa bezela artugo dugu BEZ-a eta gastu bezela kenduko genuke.

Era honetako eragiketak izaten duten eragina nabaria izan daiteke negozio batean, baina Gipuzkoautonomon guztiaz ardura gaitezke. Nahikoa da eragiketa BEZ-aren inguruan nola funtzionatzen duten ulertzen baduzue.

Hurrengo artikulu batean eragiketa internazionalei buruz hitz egingo dugu, Europar Batasunetik kanpo dauden saltzaile eta erosleekin egindako eragiketak.  

Utzi zure iruzkina

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62SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 18 AND `language_id` = 1 LIMIT 1110
63SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'eus' LIMIT 1110
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65SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'eus' LIMIT 1110
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67SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'eus' LIMIT 1110
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153SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'eus' LIMIT 1110
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157SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'eus' LIMIT 1110
158SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'eus' LIMIT 1110
159SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'eus' LIMIT 1110
160SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'eus' LIMIT 1110
161SELECT `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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166SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'eus' LIMIT 1110
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168SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'eus' LIMIT 1110
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172SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'eus' LIMIT 1110
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