Factura clientes extranjeros. Fideco Inversores

Facturación a clientes extranjeros

¿Debe tener o no IVA si facturo a un cliente extranjero? Esta es la pregunta que muchos se cuestionan a la hora de realizar una factura para fuera de España.

Nosotros, como figura representativa en descuentos de pagarés, os acercamos los siguientes factores para saber qué responder ante este tipo de situaciones.

1. Facturar a un cliente extranjero de la UE

Si tu cliente está dentro de la UE, se realizaría una facturación intracomunitaria. El tratamiento fiscal varía en función de si es un cliente profesional o empresa, o de si es un particular.

Además, se debe valorar si la operación intracomunitaria consiste en entrega de bien o prestación de servicio.

1.1 Facturación a clientes extranjeros profesionales o empresas de la UE

Para ser operador intracomunitario y poder facturar todas tus operaciones, lo primero que debes hacer tal es darte de alta en el Registro de Operadores Intracomunitarios (ROI).

Tras la solicitud, te facilitarán el NIF-IVA para realizar operaciones intracomunitarias para poder declarar la factura intracomunitaria en el modelo 349 de operaciones intracomunitarias o en los también conocidos modelos 303 y 390 de IVA. Tras ello, ya podrás empezar a facturar por la venta de productos o prestación de servicios a tu cliente europeo.

  • Cuando se trate de una facturación por prestación de servicios a un cliente profesional o empresa de la UE, con carácter general, no tributarán el IVA si el proveedor y cliente figuren en el ROI como operadores intracomunitarios. Como profesionales en descuento de pagarés.
  • Cuando la factura sea de bienes o productos a un cliente profesional o empresa de la UE, también existirá la inversión del sujeto pasivo.
1.2 Facturación a clientes extranjeros particulares de la UE

El tratamiento fiscal de las facturas a clientes extranjeros intracomunitarios cambia si el destinatario es un particular. Además, debemos diferenciar entre la prestación de servicios y la entrega de bienes intracomunitarios.

  • Conforme a la normativa del impuesto, el IVA de los servicios intracomunitarios prestados a un particular tributarán, por regla general, en el país de origen. El autónomo proveedor del servicio al particular comunitario tendrá que reflejar su venta en el modelo 303 del IVA y en su equivalente anual, el modelo 390. Sin embargo, desde enero del 2015, existe una excepción para los servicios prestados a particulares comunitarios como telecomunicaciones, radiodifusión, televisión o electrónicos. Estos a efectos de IVA deberán realizarse en el estado miembro donde resida el cliente final.
  • La facturación de entrega de bienes a un cliente particular de la UE también se realizará en Españay por tanto gracias a Fideco Inversores, expertos en el descuento de pagarés, sabemos que deberán emitir una factura con IVA y tributar el impuesto en la autoliquidación del modelo 303 de IVA, en las casillas dedicadas al Régimen General.

2. Facturación a clientes extranjeros profesionales o empresas que no sean de la UE

Si realizas operaciones de prestación de servicios o entregas de bienes a países que no forman parte de los 28 Estados Miembro de la Unión Europea estarás realizando exportaciones.

Según el artículo 21 de la Ley de IVA las exportaciones están exentas del impuesto tanto si el destinatario es empresa o profesional como particular. Por ello, en la factura se aplicará la exención de IVA mediante una nota.

Para justificar ante Hacienda estas exportaciones, las compañías más exitosas en descuento de pagarés recomiendan guardar una copia de la factura comercial, del documento de transporte internacional y de la declaración aduanera de exportación (DUA de exportación), en la que aparezcas como exportador.

48 comentarios
  1. Russel Slee
    Russel Slee Dice:

    I just want to tell you that I am beginner to blogs and truly loved your web blog. Most likely I’m likely to bookmark your website . You certainly come with really good stories. Bless you for sharing with us your website page.

  2. can you buy viagra under 18
    can you buy viagra under 18 Dice:

    I uncovered your blog website on google and examine a few of your very early messages. Continue to maintain the very good run. I just additional up your RSS feed to my MSN Information Visitor. Seeking ahead to finding out more from you later!?

  3. cbd oil for dogs nasc of gmp
    cbd oil for dogs nasc of gmp Dice:

    When I initially commented I clicked the -Notify me when new comments are included- checkbox and now each time a comment is added I get four emails with the very same comment. Exists any way you can remove me from that solution? Thanks!

  4. cbd treats for dogs benefits
    cbd treats for dogs benefits Dice:

    I was really delighted to locate this web-site. I intended to many thanks for your time for this remarkable read!! I certainly appreciating every little of it and I have you bookmarked to have a look at new stuff you blog post.

  5. head shop near me
    head shop near me Dice:

    I am the manager of JustCBD Store company (justcbdstore.com) and I’m presently planning to grow my wholesale side of company. I am hoping anybody at targetdomain share some guidance ! I thought that the very best way to accomplish this would be to connect to vape stores and cbd retail stores. I was hoping if anybody at all could suggest a trustworthy web-site where I can buy CBD Shops B2B Leads I am currently examining creativebeartech.com, theeliquidboutique.co.uk and wowitloveithaveit.com. Not exactly sure which one would be the very best solution and would appreciate any support on this. Or would it be much simpler for me to scrape my own leads? Suggestions?

  6. view it now
    view it now Dice:

    I was very delighted to locate this web-site. I intended to thanks for your time for this terrific read!! I certainly taking pleasure in every little of it as well as I have you bookmarked to take a look at new things you article.

  7. check my source
    check my source Dice:

    There are some interesting moments in this short article but I don?t recognize if I see all of them center to heart. There is some credibility yet I will take hold point of view up until I check into it additionally. Good write-up, many thanks and also we desire much more! Contributed to FeedBurner also

  8. webpage
    webpage Dice:

    I was really pleased to locate this web-site. I wanted to thanks for your time for this fantastic read!! I most definitely delighting in every little bit of it and also I have you bookmarked to check out brand-new things you blog post.

  9. go to this site
    go to this site Dice:

    An intriguing discussion is worth remark. I assume that you need to create extra on this subject, it might not be a frowned on topic yet generally individuals are not enough to speak on such subjects. To the next. Thanks

  10. read this post here
    read this post here Dice:

    I?m satisfied, I have to state. Actually hardly ever do I come across a blog site that?s both instructional and also amusing, as well as let me inform you, you have struck the nail on the head. Your concept is outstanding; the problem is something that not enough individuals are speaking smartly around. I am very satisfied that I came across this in my look for something connecting to this.

  11. More about the author
    More about the author Dice:

    Oh my benefits! an amazing article guy. Thank you However I am experiencing problem with ur rss. Don?t know why Unable to sign up for it. Is there anyone getting the same rss trouble? Anybody that knows kindly respond. Thnkx

  12. Appliance Repair
    Appliance Repair Dice:

    I’m amazed, I have to admit. Rarely do I come across a blog that’s both educative and engaging, and without a doubt, you have hit the nail on the head. The problem is something not enough people are speaking intelligently about. I am very happy that I found this in my hunt for something relating to this.

  13. image source
    image source Dice:

    I?d have to contact you here. Which is not something I normally do! I delight in checking out a blog post that will certainly make people assume. Likewise, many thanks for enabling me to comment!

  14. Keder Band
    Keder Band Dice:

    You are so awesome! I don’t believe I have read anything like that before. So wonderful to discover someone with some original thoughts on this subject. Really.. thank you for starting this up. This website is one thing that’s needed on the web, someone with some originality!

  15. Ar Salaan
    Ar Salaan Dice:

    Hello there! This post could not be written any better! Reading through this post reminds me of my previous roommate! He constantly kept talking about this. I will forward this post to him. Pretty sure he’s going to have a good read. Many thanks for sharing!

  16. investigate this site
    investigate this site Dice:

    I?m satisfied, I need to say. Truly seldom do I encounter a blog site that?s both educative as well as enjoyable, as well as let me inform you, you have actually struck the nail on the head. Your suggestion is impressive; the problem is something that inadequate people are talking wisely around. I am very delighted that I came across this in my look for something relating to this.

  17. Check Out Your URL
    Check Out Your URL Dice:

    There are some intriguing points in time in this post but I don?t know if I see all of them facility to heart. There is some legitimacy however I will take hold opinion until I look into it additionally. Good post, thanks as well as we want much more! Contributed to FeedBurner also

  18. i thought about this
    i thought about this Dice:

    I discovered your blog website on google and also inspect a few of your very early posts. Remain to maintain the great run. I just additional up your RSS feed to my MSN Information Reader. Looking for ahead to learning more from you later on!?

  19. Boss Security Screens
    Boss Security Screens Dice:

    Howdy! I know this is kinda off topic nevertheless I’d figured I’d ask. Would you be interested in exchanging links or maybe guest authoring a blog post or vice-versa? My website addresses a lot of the same subjects as yours and I believe we could greatly benefit from each other. If you happen to be interested feel free to shoot me an email. I look forward to hearing from you! Excellent blog by the way!

  20. security screens
    security screens Dice:

    Howdy, i read your blog occasionally and i own a similar one and i was just curious if you get a lot of spam comments? If so how do you stop it, any plugin or anything you can suggest? I get so much lately it’s driving me mad so any support is very much appreciated.

  21. edibles with both thc and cbd
    edibles with both thc and cbd Dice:

    I uncovered your blog site on google as well as check a few of your very early articles. Continue to maintain the excellent operate. I just extra up your RSS feed to my MSN News Visitor. Seeking ahead to reading more from you in the future!?

  22. highland pharmacy cbd oil
    highland pharmacy cbd oil Dice:

    I found your blog website on google and inspect a few of your very early articles. Remain to keep up the excellent run. I simply added up your RSS feed to my MSN News Viewers. Looking for onward to learning more from you later on!?

  23. Ellie Talbert
    Ellie Talbert Dice:

    I?d have to check with you here. Which is not something I usually do! I appreciate checking out a blog post that will make people assume. Also, thanks for enabling me to comment!

  24. Chance Hercules
    Chance Hercules Dice:

    I?d have to consult you right here. Which is not something I normally do! I appreciate reading a message that will certainly make individuals assume. Also, thanks for enabling me to comment!

Dejar un comentario

¿Quieres unirte a la conversación?
Siéntete libre de contribuir!

Deja un comentario

Tu dirección de correo electrónico no será publicada.