The need to register as an intra-community operator affects a large number of companies today, given the opening of businesses abroad and the undeniable rise of companies on the Internet. New technologies offer the opportunity to find clients and suppliers in our country and abroad.
Self-employed persons and companies that are going to carry out commercial operations with states of the European Union, whether they are exchanges of goods or services, must register as intra-community operators. To request registration, form 036 is used. The application is prior to the start of operations , but it is necessary for the Tax Agency to confirm or deny registration. If you accept inclusion in the ROI (Registry of Intra-Community Operators), the company will be assigned a VAT-NIF, consisting of the Tax Identification Number of the company preceded by the prefix ES.
Why do I need to register?
Registration as an operator is carried out for VAT purposes . Once granted, operations carried out with countries of the European Union will be taxed at destination, that is, the usa shopping data company receiving the invoice will declare the VAT , while the provider will issue it including only the taxable base; without applying the tax. This is the operation known as reversal of the taxable person, which we have discussed in previous articles.
In order to issue an invoice without VAT, we must check that the recipient company is also registered as an operator. To do this, we can consult the VIES census (VAT Information Exchange System). The census is a register of operators available for consultation on the electronic headquarters of the Tax Agency. To check the validity of the NIF-IVA of other non-Spanish intra-community operators, it is necessary to have an electronic certificate installed on the browser with which you make the connection.
This system is only used for transactions with other companies. If the recipient is an individual, the invoice will include VAT, even if they are located in another EU country other than ours.
Registration as an operator entails the obligation to submit form 349 for intra-community operations , in which the operations carried out will be periodically listed, indicating their amount and the country of destination or origin (form 349 must be submitted whether we are the issuers of the operation or the recipients of the same).