Problems with NIF Intracomunitario / EU VAT application
Thread poster: fr54ert
Jul 21, 2011

Dear all,

BACKGROUND
I am a foreigner living in Spain, working here as an autonomo since April 11.

My business is growing, with potential clients in 10+ EU countries. 2 months ago, I went to the hacienda to darme alta en el registro intracomunitario.

Today, I received a letter from the hacienda with this text

"se han detectados las incidencias que a continuacion se relacionan y que debera proceder a subsanar para que se pueda continuar con la tramitacion de dicha solicitud:

- con el fin de conocer las operaciones intracomunitarias a realizar, debera aportar escrito detallando las operaciones intracomunitarias que va a efectuarindicando los paises con los que se va a operar, aso como, aportar los documentos acreditativos oportunos..."

So I went there again with a written explanation and several client estimates etc to confirm, that I need this EU VAT No.

QUESTIONS
Why do I need to justify my EU VAT No application? I always assumed that this will be done automatically...and is actually good for the Spanish economy as I am going to expand and pay more taxes to Espana.

Anyone here with similar experience? What did it take to finally get the EU VAT no?

Can the Spanish Government also decide to not put me and my NIE in the intracommunity register? Why, and with which advantage for the Spanish Government?

I am really surprised. Not only, that it took 2 months to receive this letter but also now I need to justify myself.

Thanks,


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lexical  Identity Verified
Spain
Local time: 01:47
Portuguese to English
Hacienda's attitude to ROI Jul 22, 2011

I registered in ROI (Registro de Operadores Intracomunitarios) quite a few years ago and the process was straightforward, although it took some weeks for my EU VAT number to appear on the VIES site (http://ec.europa.eu/taxation_customs/vies/vieshome.do?selectedLanguage=EN). As far as I know, Spain is the only country that has anything like ROI.

About 5 years ago, the Hacienda started sending me letters at the end of every year claiming that I didn't appear to be making any transactions as an intracommunity operator (not true: all my transactions are with other EU countries) and removing me from ROI. Each year my accountants appealed or just reapplied to register in ROI.

This year, the appeal was rejected for reasons I don't understand and I haven't been in ROI for some months. Naturally, my accountants are working on this.

The general opinion seems to be that intracommunity operator status is used by some people and companies to evade IVA (VAT) and Hacienda is therefore constantly seeking to weed ROI.

Despite this, I continue to operate as I did when I was registered in ROI, not charging IVA to customers in other EU countries. I draw some comfort from the fact that I believe the relevant Spanish law - Ley 37/92, Article 70.1 5º - states, in essence, simply that IVA is payable by the reverse charge process by the customer at the place of delivery, and doesn't say one has to be registered in ROI in order to treat IVA in this way. What I do therefore complies with the law.

This doesn't really address your immediate problem but it may throw some light on why Hacienda is dragging its feet in your case. You may need a good 'asesor' (not 'gestor').

Good luck.

[Edited at 2011-07-22 19:51 GMT]


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Parrot  Identity Verified
Spain
Local time: 01:47
Member (2002)
Spanish to English
+ ...
Nope Jul 22, 2011

lexical wrote:

I registered in ROI (Registro de Operadores Intracomunitarios) quite a few years ago and the process was straightforward, although it took some weeks for my EU VAT number to appear on the VIES site (http://ec.europa.eu/taxation_customs/vies/vieshome.do?selectedLanguage=EN). As far as I know, Spain is the only country that has anything like ROI.


They all (EU countries) have ROI. Else, how would they have known the details (and errors committed by the supplier) of my transactions with Luxemburg?

Anyway, this started last year (ejercicio 2010), when they started requiring Form 349.

About 5 years ago, the Hacienda started sending me letters at the end of every year claiming that I didn't appear to be making any transactions as an intracommunity operator (not true: all my transactions are with other EU countries) and removing me from ROI. Each year my accountants appealed or just reapplied to register in ROI.


I suffered that as well. But Form 300 still wasn't clear on declaring SERVICES (not goods) exempt from VAT, so many people didn't declare that and were taken out of ROI.

This year, the appeal was rejected for reasons I don't understand and I haven't been in ROI for some months. Naturally, my accountants are working on this.


I don't see how if you made your 349 declaration.

The general opinion seems to be that intracommunity operator status is used by some people and companies to evade IVA (VAT) and Hacienda is therefore constantly seeking to weed ROI.


True. However, fr54ert's justification SHOULD suffice. (A word of advice -- forget the go-betweens and settle such things with Hacienda on-line: colleagues who've done this get faster results than poor us who live beside Hacienda and consult with it in person).


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fr54ert
TOPIC STARTER
appreciated Jul 28, 2011

Lexical, Parrot,

Apologies for the delay, I have been abroad; and thank you for the replies, highly appreciated.

A word of advice -- forget the go-betweens and settle such things with Hacienda on-line

This option has not been offered to me in their letter, only via fax or in person.

QUESTIONS
How can I respond to these kind of letters online? I have a digital certificate but could not find an option to communicate with the Hacienda online, attach scanned docs etc. I can only see options to rellenar my monthly/quarterly/annual modelos.

My EU clients invoices are on hold until I receive my EU VAT no. What to do with EU clients that need an invoice right now? I do NOT want to charge IVA (because all of my clients are used to the intracommunity VAT rules), nor do I want to give them a 18% discount just to charge at the same time ES IVA.

Thank you,





[Edited at 2011-07-28 09:58 GMT]


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fr54ert
TOPIC STARTER
solved Oct 5, 2011

dear all, just to let you know that finally i have received the eu vat number. thanks again for your support,

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