NAVARRA: Intra-community acquisitions by retailers

Retailer entrepreneurs who are individuals are subject to the equivalent surcharge regime on VAT, so they do not have to submit periodic declarations of this tax and cannot deduct the VAT they incur. In return, suppliers of goods that are the subject of these entrepreneurs' usual activity must pass on VAT to them and also an additional surcharge of 0,5%, 1,4%, or 5,20%, depending on the applicable rate.

What happens when a retailer makes an intra-community acquisition?

The supplier must issue an invoice without Spanish VAT or surcharge, and it is the retailer, as the recipient, who is obliged to pay the tax and the equivalent surcharge to the Tax Office.

Which form should be used for payment?

Form 309 "Non-periodic self-assessment".

Within what period should it be submitted?

The self-assessment corresponding to the first and third quarters, within 20 calendar days following their completion; the second quarter's, by August 5; and the fourth quarter's, by January 31 of the following year.

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