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V2634-20 12 August 2020 · SG de impuestos sobre el Consumo Criterion in force
IVA · empresario o profesional

Services provided to a Belgian company are not deemed to be carried out in Spain and require ROI registration

An individual inquired whether providing documentation services to a Belgian company is subject to VAT and if registration in the ROI is required. The DGT ruled that, as the recipient is a taxable person in another Member State, the transaction is not carried out in Spanish territory and requires registration in the registry.

The question raised

Place of supply of services provided by the applicant and the necessity of registration in the Intra-Community Register of Operators (ROI).

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