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A non-established EU business asks about invoicing and reporting obligations for sales via a digital interface. The DGT clarifies that such deliveries are subject but exempt under article 20.bis of the VAT Law, allowing tax deduction.
Cuestión planteada Se solicita aclaración técnica sobre las obligaciones formales derivada de la de la entrega exenta realizada por el consultante a favor de la interfaz digital, tales como, facturación e identificación del destinatario de las facturas; declaración-liquidación, modelo 303, casilla correspondiente para consignar la base imponible de dicha operación exenta; el Suministro Inmediato de Información (SII), registro y claves aplicables.
Las entregas de bienes realizadas por un empresario no establecido en la Comunidad a la interfaz digital son operaciones sujetas y exentas según el artículo 20.bis de la Ley 37/1992. Al ser una exención plena, generan derecho a la deducción. El consultante debe emitir facturas identificando a la interfaz como destinatario y mencionando la exención correspondiente. En el modelo 303, estas operaciones deben consignarse como generadoras del derecho a la deducción.
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