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Freelance translator registered in Spain needs to issue an invoice to agency in UK
Thread poster: Magdalena Baranowska

Magdalena Baranowska
Spain
Local time: 07:37
Member (2016)
Polish to Spanish
+ ...
Feb 21, 2015

Hello,
I've done a translation assignment to a translation agency based in UK and I'm not sure what to do with an invoice. I'm registered as a freelance interpreter in Spain. I assume that the invoice should be VAT free. Do I need to register additionally for "número NIF-IVA - intracomunitario" at the Tax Agency in Spain? How does the whole procedure look like, do I need to fill in any additional tax forms?
I'm just wondering if there is no other (simpler) solution if it's just about invoicing one assignment, not regular assignments month by month.
I will appreciate your comments. Thanks a lot!
Magda


 

Ina Ropotica  Identity Verified
Spain
Local time: 07:37
Member (2008)
English to Romanian
+ ...
NIF-IVA required Feb 23, 2015

Hi Magdalena,

You do have to register for the NIF-IVA in order to be able to send them an invoice. The invoice is VAT free and you have to fill an additional tax form. It take a few days to get your NIF IVA, which in reality is "ES+NIF".

I had to do it a few months ago and my accountant said that that was the only way. In reality it´s not that complicated.

Good luck!!


 

Emma Goldsmith  Identity Verified
Spain
Local time: 07:37
Member (2010)
Spanish to English
One-off job Feb 23, 2015

Magdalena Baranowska wrote:

I'm just wondering if there is no other (simpler) solution if it's just about invoicing one assignment, not regular assignments month by month.


I might be wrong, but I don't think you have to register in VIES for a one-off job. Just invoice with an extra 21% VAT on top.
I'm registered in VIES, but I invoice clients in the EU every month. Of course it makes sense in that case. By the way, I seem to remember registration took several months, but maybe it's faster now.

If your client doesn't agree and doesn't want to pay the additional VAT on the invoice, you could even reduce the amount due, to make the original total equal to the new net amount plus VAT.
Unless it's a huge amount, I'd prefer to lose a little on one invoice than do all the paperwork to register in VIES.


 

Monika Jakacka Márquez  Identity Verified
Spain
Local time: 07:37
Member (2006)
Polish to Spanish
+ ...

Moderator of this forum
Answers :) Feb 23, 2015

Hello Magda,

A few days ago I answered a similar post of another ProZ.com user, so I'll just copy a part of it so you can read it icon_smile.gif The post is in Spanish, but your profile says that it won't be a problem for you icon_smile.gif

Hola,

Sí debes darte de alta en el Registro de Operadores Intracomunitarios. El trámite es muy sencillo. Basta con marcar la casilla correspondiente en el modelo 036. Una vez que estés dada de alta en el ROI, dispondrás de un NIF comunitario que debes indicar en las facturas que emites para tus clientes comunitarios.

El alta en el ROI es permanente, siempre y cuando de vez en cuando realices una operación intracomunitaria. Si se observa una inactividad prolongada (no me acuerdo si es medio año o un año), la Ag. Tributaria puede darte de baja en el ROI y tendrías que repetir el proceso de alta en el Registro con el modelo 036.
Siempre puedes comprobar si tu NIF comunitario es válido en la página:
http://ec.europa.eu/taxation_customs/vies/vieshome.do

Si tu cliente dispone del VAT comunitario (de nuevo, puedes comprobar su validez aquí: http://ec.europa.eu/taxation_customs/vies/vieshome.do ), la factura que emitas no llevará el IVA. Si no dispone del VAT comunitario, sí, debes aplicar el IVA (21%).

Por otra parte, al ser un cliente extranjero, no se practica la retención del IRPF.

Ahora bien, en cuanto a las declaraciones:
1. Si la factura no lleva el IVA, no la incluyes en la declaración trimestral del IVA. Eso sí, tienes que incluirla en la declaración recapitulativa de las operaciones intracomunitarias (modelo 349).
2. Si la factura lleva el IVA, la incluyes en la declaración trimestral del IVA (modelo 303), pero en la casilla correspondiente a las adquisiciones intracomunitarias de bienes y servicios.

Espero haber solucionado tus dudas


Regards,

Monika


 

Monika Jakacka Márquez  Identity Verified
Spain
Local time: 07:37
Member (2006)
Polish to Spanish
+ ...

Moderator of this forum
... Feb 23, 2015

Emma Goldsmith wrote:

I might be wrong, but I don't think you have to register in VIES for a one-off job. Just invoice with an extra 21% VAT on top.
I'm registered in VIES, but I invoice clients in the EU every month. Of course it makes sense in that case. By the way, I seem to remember registration took several months, but maybe it's faster now.

If your client doesn't agree and doesn't want to pay the additional VAT on the invoice, you could even reduce the amount due, to make the original total equal to the new net amount plus VAT.
Unless it's a huge amount, I'd prefer to lose a little on one invoice than do all the paperwork to register in VIES.


Emma,

On one hand, applying VAT or not doesn't depend on the fact if you're registered in Registro de Operadores Intracomunitarios, but if the firm you're working with has a EU-VAT number or not.

On the other hand, the paperwork to register in VIES is not a big deal. All you have to do is to download 036 form and mark the "Alta en el Registro de Operadores Intracomunitarios" field (and put the date).


Magda,

The only problem is that (as Emma says) it can take some time for la Agencia Tributaria to assign you an EU-VAT no. (although it's the same number as the NIF, but with "ES" before).



Regads,
Monika

[Edited at 2015-02-23 13:40 GMT]


 

Magdalena Baranowska
Spain
Local time: 07:37
Member (2016)
Polish to Spanish
+ ...
TOPIC STARTER
Thank you! Feb 23, 2015

Thank you all for advice!! I really appreciate it!

I will register then.

I just have one more doubt.
How does the invoice should look like? Do you introduce any additional information?
Is VAT and also IRPF 0%? When I've called Hacienda, they told me that I should apply and then return 19% of IRPF in Spain, but it doesn't make sense to me… If anyone could just confirm that IRPF on invoices issued to EU member states needs to be 0%, I will have all the info I need.

Once again thanks a lot!

[Edited at 2015-02-23 13:57 GMT]


 

Monika Jakacka Márquez  Identity Verified
Spain
Local time: 07:37
Member (2006)
Polish to Spanish
+ ...

Moderator of this forum
IRPF Feb 23, 2015

Magda,

Here's the information about VAT/IRPF issues in invoices. I hope you'll find it useful. Once again I'm making a "copy & paste" from one of my former posts. That's why it's written in Spanish icon_smile.gif


Valores actuales para el 2015:

Si el cliente es empresa/autónomo español (península + Baleares):
+ 21% de IVA
- 9% ó 19 % de IRPF

Si el cliente es un particular español (península + Baleares):
+ 21% de IVA
- 0% de IRPF

Si el cliente es empresa/autónomo español (Canarias):
+ 0% IVA
- 9% ó 19% de IRPF

Si el cliente es un particular español (Canarias):
+ 0% IVA
- 0% de IRPF

Si el cliente es extranjero de UE:
Debe darte el VAT no. (un número NIF/CIF internacional). Puedes comprobar la validez de este número aquí:
http://ec.europa.eu/taxation_customs/vies/vieshome.do

Si lo hace:
+ 0% IVA
- 0 % de IRPF
Si no lo hace:
+ 21% IVA
- 0% de IRPF

Si el cliente es extranjero pero no es de UE:
+ 0% IVA
- 0 % de IRPF



El porcentaje del IRPF depende de lo siguiente:
- 9%: aplicable durante el año en el que te das de alta como autónoma por primera vez en tu vida, más 2 años siguientes;
- 19%: aplicable a partir del cumplimiento del período anteriormente descrito.

También es posible aplicar el 19% de la retención del IRPF desde el principio del ejercicio de la actividad, pero lo importante es ser consecuente y no variar este porcentaje una vez emitida al menos una factura (vamos, a lo largo de un ejercicio no se puede emitir algunas facturas con la retención del 9% y otras con la del 19%).



Regards,
M.


 

Magdalena Baranowska
Spain
Local time: 07:37
Member (2016)
Polish to Spanish
+ ...
TOPIC STARTER
¡Muchas gracias! Feb 23, 2015

Thanks a lot, Monikaicon_smile.gif

 

Emma Goldsmith  Identity Verified
Spain
Local time: 07:37
Member (2010)
Spanish to English
The ins and outs of the VIES database Feb 23, 2015

Monika Jakacka Márquez wrote:

On one hand, applying VAT or not doesn't depend on the fact if you're registered in Registro de Operadores Intracomunitarios, but if the firm you're working with has a EU-VAT number or not.


You're probably right, Monika. I was trying to offer a reasonable alternative to avoid extra paperwork.

The VIES isn't as simple as filling in the 036, because then you also have to complete the quarterly or annual declaration of EU invoices and purchases made. And I remember reading here that people have had problems if they haven't issued enough invoices/purchases, being struck off the VIES database by Hacienda and then having to give reasons why they should be added back in again.


 

Monika Jakacka Márquez  Identity Verified
Spain
Local time: 07:37
Member (2006)
Polish to Spanish
+ ...

Moderator of this forum
still not so complicated ;) Feb 23, 2015

Emma Goldsmith wrote:

Monika Jakacka Márquez wrote:

On one hand, applying VAT or not doesn't depend on the fact if you're registered in Registro de Operadores Intracomunitarios, but if the firm you're working with has a EU-VAT number or not.


You're probably right, Monika. I was trying to offer a reasonable alternative to avoid extra paperwork.

The VIES isn't as simple as filling in the 036, because then you also have to complete the quarterly or annual declaration of EU invoices and purchases made. And I remember reading here that people have had problems if they haven't issued enough invoices/purchases, being struck off the VIES database by Hacienda and then having to give reasons why they should be added back in again.



The registration in ROI (Registro de Operadores Intracomunitarios) is simple and all you have to do is fill in the 036 icon_smile.gif

Nonetheless, you're right, later on you have to present at least once a year (in January) the form 349 (I mentioned it in my first post icon_smile.gif ). In the form 349 you just list the EU clients you were working for (that is, EU firms you have invoiced during the last year). If you don't work regularly with EU clients, you fill in this form only once a year, so I still don't consider it to be a lot of work.

Actually I see no more complications nor paperwork which would be tedious and complicated to deal with. Maybe that's because I deal with all my accounting issues by myself, without any "gestor" icon_smile.gif

Regards,
M.


 

Magdalena Baranowska
Spain
Local time: 07:37
Member (2016)
Polish to Spanish
+ ...
TOPIC STARTER
Gracias:-) Feb 26, 2015

Monika Jakacka Márquez wrote:

Emma Goldsmith wrote:

Monika Jakacka Márquez wrote:

On one hand, applying VAT or not doesn't depend on the fact if you're registered in Registro de Operadores Intracomunitarios, but if the firm you're working with has a EU-VAT number or not.


You're probably right, Monika. I was trying to offer a reasonable alternative to avoid extra paperwork.

The VIES isn't as simple as filling in the 036, because then you also have to complete the quarterly or annual declaration of EU invoices and purchases made. And I remember reading here that people have had problems if they haven't issued enough invoices/purchases, being struck off the VIES database by Hacienda and then having to give reasons why they should be added back in again.



The registration in ROI (Registro de Operadores Intracomunitarios) is simple and all you have to do is fill in the 036 icon_smile.gif

Nonetheless, you're right, later on you have to present at least once a year (in January) the form 349 (I mentioned it in my first post icon_smile.gif ). In the form 349 you just list the EU clients you were working for (that is, EU firms you have invoiced during the last year). If you don't work regularly with EU clients, you fill in this form only once a year, so I still don't consider it to be a lot of work.

Actually I see no more complications nor paperwork which would be tedious and complicated to deal with. Maybe that's because I deal with all my accounting issues by myself, without any "gestor" icon_smile.gif

Regards,
M.



Hola Monika,
Muchas gracias por toda la información proporcionada. Es de gran ayuda.
Acabo de completar el formulario 036 para registrarme en el registro de operatorios intracomunitarios y ahora voy a esperar que me asignen el número. ¿Lo mandan por correo postal o a mejor por correo electrónico (en las notificaciones de Hacienda)?
También comentas que si la actividad no es regular, basta solo con completar y presentar el formulario 349 una vez al año (en enero). ¿Podrías explicarme cuándo se considera que la activad es regular? Por ejemplo, si emito una factura al mes a un país miembro de UE, ¿ya será actividad regular o tienen que ser varias facturas al mes (¿existen algunas directrices de Hacienda sobre esto?)? Si es así, ¿será necesario presentar algunos modelos más (¿trimestrales?)?
Gracias de nuevo y un abrazo,
magda


 

Monika Jakacka Márquez  Identity Verified
Spain
Local time: 07:37
Member (2006)
Polish to Spanish
+ ...

Moderator of this forum
regular / no regular Mar 2, 2015

Hola Magda,

La verdad es que no sé cuándo la Hacienda exige que se presente el modelo 349 trimestralmente y cuándo se debe presentar anualmente. Supongo que lo mejor es que lo preguntes directamente en la Hacienda.

Saludos,

Monika


 

Magdalena Baranowska
Spain
Local time: 07:37
Member (2016)
Polish to Spanish
+ ...
TOPIC STARTER
OK, Mar 3, 2015

Gracias, Monika

 

Monika Jakacka Márquez  Identity Verified
Spain
Local time: 07:37
Member (2006)
Polish to Spanish
+ ...

Moderator of this forum
compartir información Mar 4, 2015

Magda, si lo preguntas en la Ag. Tributaria, comparte con nosotros lo que te comentaron. Por curiosidad y para futuras referencias de las personas que se asomen a este foro en busca de respuestas icon_smile.gif
Gracias de antemano.
Saludos,
M.


 

Magdalena Baranowska
Spain
Local time: 07:37
Member (2016)
Polish to Spanish
+ ...
TOPIC STARTER
OK, Mar 4, 2015

De acuerdo, lo haré. Todavía estoy esperando el número y cuando me lo den, les llamo, pregunto y os aviso.
Abrazos,


 
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