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A company asks about VAT liability and invoicing for advance payments in intracommunity operations. The DGT clarifies that advances do not trigger VAT liability in such operations and that invoicing must follow the deadlines set by the Regulation.
Cuestión planteada Si las facturas descritas deben declararse a efectos del Impuesto sobre el Valor Añadido en las autoliquidaciones periódicas (modelo 303), en la declaración recapitulativa de operaciones intracomunitarias (modelo 349) y en el Intrastat.
En las entregas de bienes intracomunitarias (art. 25 Ley IVA), no se produce el devengo anticipado por la percepción de anticipos. Del mismo modo, en las adquisiciones intracomunitarias de bienes, tampoco se produce el devengo anticipado por pagos realizados antes de la operación. Las operaciones deben declararse en los modelos 303 y 349 en el periodo en que se hayan devengado según las reglas de la Ley del Impuesto.
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