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Dołączył: 10 Mar 2024 Posty: 1
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Wysłany: Nie Mar 10, 2024 08:01 Temat postu: I have a client in the United States: do I have to invoice w |
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When issuing invoices for the sale of goods and/or products, we may have doubts about whether or not to apply the Value Added Tax. We are going to assume the case of a company that has a single client in the United States, which is a cooperative in the food sector to which it provides professional industry representation services in Spain. This company bills this American client for two types of services: Fees for professional industry representation services for the Spanish market.
Development, participation and production of events, promotions at points of sale, sponsorships, press Buy Bulk SMS Service releases, fairs, newsletters, graphic material for events, database management. All this for the Spanish market. In this context, should the company issue invoices with or without VAT ? According to the Legal Office of Excellent Counsel , it is unknown whether or not the recipient of the services (US client) may be considered an entrepreneur or professional for VAT purposes. If it did not have such a condition (it would be assimilated to a private client) the services would be subject to VAT according to the location rule of article One.
of the LIVA. If you have the status of businessman or professional, in principle, the services would not be subject to them, but the following special rules that could affect some of the indicated services would have to be taken into account: – RULE OF ARTICLE DOS.º LIVA, which uses the criterion of effective use or exploitation with respect to the services set forth in article Two (including advertising or advisory services.
Consequently, if such services are being used in Spain, they will be subject to Spanish VAT. – RULE OF ARTICLE ONE.º LIVA, relating to access to cultural, artistic, sports, scientific, educational, recreational or similar events, such as fairs and exhibitions, and the services accessory to the same, and which means that such services are subject to VAT if said manifestations actually take place in the territory of application of the tax. _________________ Buy Bulk SMS Service |
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