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A Spanish company charged a French entity for audiovisual equipment rental at 21% VAT, when the transaction was intracommunity. The DGT clarifies that the company must issue a corrective invoice, register in the ROI, and submit form 349.
Cuestión planteada La consultante quiere conocer el procedimiento para rectificar las facturas y, si para realizar estas operaciones es necesario disponer procede su inscripción en el registro de operadores intracomunitarios.
La prestación de servicios a una empresa en Francia se considera intracomunitaria, por lo que el sujeto pasivo es el destinatario mediante inversión del sujeto pasivo. Para ello, el prestador debe inscribirse en el Registro de Operadores Intracomunitarios (ROI) y presentar la declaración recapitulativa (modelo 349). La rectificación de las cuotas mal repercutidas debe hacerse en un plazo de cuatro años desde el devengo, pudiendo optar por el procedimiento de rectificación de autoliquidaciones o regularizar la situación en la declaración correspondiente.
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