Module 220 min2434 wordsFree — no account
Buying within the EU, self-assessing and invoicing: acquisitions, reverse charge and invoice wording
The module’s worked examples, then cases to attempt before revealing their solution · 3 sections · 366 words · 4 min
Worked example
A machine bought in France
Illustrative example. A joinery in Logroño buys a machine in France for 10,000 € without VAT, delivered to its workshop. It is an intra-EU acquisition made in Spain, and the joinery is liable for the tax: VAT due, 10,000 € × 21 % = 2,100 €. As the machine is used entirely in its business, it deducts those 2,100 € in the same return.
Worked example
Marta's invoice to Lyon
Illustrative example. The 4,000 € invoice to the Lyon shop shows a number and issue date, the date the lamps left if different, both businesses' details, Marta's Spanish intra-EU VAT number and the customer's French VAT number, the description and unit price of the lamps, and the wording «operación exenta, artículo 25 de la Ley 37/1992». It charges no VAT.
Practical case
Diego's European quarter
In the second quarter, Diego receives the ropes from the German manufacturer, 6,000 € without VAT, with the supplier's invoice showing Diego's Spanish intra-EU VAT number. He also hires an advertising agency established in Ireland, which invoices him 1,000 € without VAT for a campaign run in May. Everything is used in his business, with a full right to deduct. How much VAT does Diego owe on these two transactions, how much can he deduct, and what is the net effect on his return?
Hint: Both transactions have the same person liable. Apply the standard rate to each taxable amount and remember the condition in article 97.
Show the solution
The ropes are an intra-EU acquisition of goods made in Spain (articles 13, 15 and 71), and Diego is liable for it (article 85): 6,000 € × 21 % = 1,260 €. The campaign is a service to a business established in Spain (article 69.Uno.1.º) supplied by a non-established provider, so Diego is liable under the reverse charge (article 84.Uno.2.º): 1,000 € × 21 % = 210 €. VAT due in total: 1,260 € + 210 € = 1,470 €. Since he enters both amounts in the return and uses the goods and services in his business, he deducts the same amount (articles 92 and 97). Both transactions are also reported on modelo 349.
Answer: 1,470 € due and 1,470 € deductible: zero net effect
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.