Buying within the EU, self-assessing and invoicing: acquisitions, reverse charge and invoice wording — Invoicing and declaring intra-EU VAT in Spain: supplies, acquisitions and the reverse charge

Test yourself

Question 1 of 5

A business in Málaga buys goods from a manufacturer in Lyon, which ships them to Málaga. Who is liable for the VAT on the intra-EU acquisition?

The manufacturer in LyonThe business in MálagaThe carrierNobody, because the transaction is exempt

Question 2 of 5

Which document supports the deduction of VAT on an intra-EU acquisition of goods?

A supplier invoice showing Spanish VATThe carrier's delivery noteThe VIES check of the supplier's numberThe supplier's original invoice, with the acquisition entered in the return

Question 3 of 5

An agency established in Ireland supplies advertising services to a business in Seville. Who declares the Spanish VAT?

The business in Seville, under the reverse chargeThe Irish agency, with a Spanish tax numberNobody, because the service is located in IrelandThe Agencia Tributaria, on its own initiative

Question 4 of 5

What wording must the invoice for a service carry when the customer is the person liable?

«Régimen especial del criterio de caja»«Facturación por el destinatario»«Inversión del sujeto pasivo»No special wording

Question 5 of 5

When is modelo 349 filed quarterly?

Whenever the business is smallWhen, neither in the quarter nor in the four previous ones, intra-EU supplies of goods and services exceed 50,000 €Only if requested in writingWhen intra-EU purchases are below 10,000 €