"Autonoma" in Spain

Júlia Basic Help

I'm registered as autonoma in Spain. Besides having clients in Spain whom I invoice with VAT added and IRPF deducted, I also invoice clients who are located in abroad. What is the correct way to invoice them?

We must distinguish two kinds of operations, exports of services and delivery of community services. In the first case the bills are exempt from VAT, in the second (operations with members of the European Union), too, but to get to apply this scheme will have to meet two types of obligations: 1.- Intra-community-number operator (N.O.I.): NIF is defined as a community purposes. In case you want to check the veracity of the NOI of other entrepreneurs in Europe, you can do so using the database "VIES". Ordered with the model 036/037 2.- Model 349. Intracommunity operations summary statement: Those who carry out operations how are you must present the model 349, and a summary of intra-Community transactions have been made.

Normativa/Doctrina Artículo 22 Uno y Siete Ley 37 / 1992 , de 28 de diciembre de 1992 . Artículo 10 Real Decreto 1624 / 1992 , de 29 de diciembre de 1992 . Consulta Vinculante de la D.G.T. V 2349 - 08 , de 10 de diciembre de 2008