{"id":4051,"date":"2021-04-27T00:00:00","date_gmt":"2021-04-26T23:00:00","guid":{"rendered":"https:\/\/well-tax.com\/brexit-insights-goods-sold-to-gb-businesses-b2b-for-a-value-not-exceeding-135\/"},"modified":"2023-09-25T18:56:46","modified_gmt":"2023-09-25T17:56:46","slug":"brexit-insights-bienes-vendidos-a-empresas-britanicas-b2b-por-un-valor-no-superior-a-135","status":"publish","type":"post","link":"https:\/\/well-tax.com\/es\/brexit-insights-goods-sold-to-gb-businesses-b2b-for-a-value-not-exceeding-135\/","title":{"rendered":"Brexit Insights: bienes vendidos a empresas brit\u00e1nicas (B2B) por un valor no superior a 135 libras esterlinas"},"content":{"rendered":"<div class=\"OutlineElement Ltr SCXW39356870 BCX0\" font-size:=\"\" segoe=\"\" style=\"margin: 0px; padding: 0px; user-select: text; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; overflow: visible; cursor: text; clear: both; position: relative; direction: ltr; color: rgb(0, 0, 0); font-family: \" ui=\"\">\n<p><span>Los supuestos expuestos en este art\u00edculo se aplicar\u00e1n a los bienes que entren en Gran Breta\u00f1a - si los bienes vendidos a una empresa radicada en Gran Breta\u00f1a no superan las 135 libras esterlinas en valor de consignaci\u00f3n y el destinatario de la entrega de los bienes es una empresa registrada a efectos del IVA en Gran Breta\u00f1a.<\/span><span>\u00a0<\/span><\/p>\n<p>\u00a0<\/p>\n<\/div>\n<div class=\"OutlineElement Ltr SCXW39356870 BCX0\" font-size:=\"\" segoe=\"\" style=\"margin: 0px; padding: 0px; user-select: text; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; overflow: visible; cursor: text; clear: both; position: relative; direction: ltr; color: rgb(0, 0, 0); font-family: \" ui=\"\">\n<p><span>B\u00e1sicamente, en el caso de que una empresa europea venda bienes a una empresa brit\u00e1nica registrada a efectos del IVA (independientemente del medio: mercado en l\u00ednea o venta directa), la responsabilidad de declarar el IVA recaer\u00e1 en el cliente (comprador). La empresa brit\u00e1nica contabilizar\u00e1 la transacci\u00f3n mediante el procedimiento de inversi\u00f3n del sujeto pasivo en su declaraci\u00f3n del IVA.<\/span><\/p>\n<p><span>\u00a0<\/span><\/p>\n<\/div>\n<div class=\"OutlineElement Ltr SCXW39356870 BCX0\" font-size:=\"\" segoe=\"\" style=\"margin: 0px; padding: 0px; user-select: text; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; overflow: visible; cursor: text; clear: both; position: relative; direction: ltr; color: rgb(0, 0, 0); font-family: \" ui=\"\">\n<p><span>La inversi\u00f3n del sujeto pasivo es un proceso por el que el cliente contabiliza el IVA devengado en una venta en lugar de la entrega (por tanto, pagar\u00e1 el IVA cuando el consumidor final compre el bien). La inversi\u00f3n del sujeto pasivo es una simplificaci\u00f3n que elimina la obligaci\u00f3n de que los proveedores extranjeros se registren a efectos del IVA en los pa\u00edses en los que existe una transacci\u00f3n B2B.<\/span><\/p>\n<p>\u00a0<\/p>\n<\/div>\n<div class=\"OutlineElement Ltr SCXW39356870 BCX0\" font-size:=\"\" segoe=\"\" style=\"margin: 0px; padding: 0px; user-select: text; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; overflow: visible; cursor: text; clear: both; position: relative; direction: ltr; color: rgb(0, 0, 0); font-family: \" ui=\"\">\n<p><span>La empresa cliente del Reino Unido calcular\u00e1 el importe del IVA sumando la cifra en la casilla del IVA adeudado (casilla del IVA repercutido) y la misma suma en la casilla del IVA recuperado (casilla del IVA soportado), con lo que podr\u00e1 recuperar el impuesto aplicado.<\/span><\/p>\n<\/div>\n<div class=\"OutlineElement Ltr SCXW39356870 BCX0\" font-size:=\"\" segoe=\"\" style=\"margin: 0px; padding: 0px; user-select: text; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; overflow: visible; cursor: text; clear: both; position: relative; direction: ltr; color: rgb(0, 0, 0); font-family: \" ui=\"\">\n<p><span>Por ejemplo, una empresa vende y env\u00eda mercanc\u00edas desde Espa\u00f1a a trav\u00e9s de Amazon y de su comercio electr\u00f3nico a la empresa registrada a efectos del IVA con sede en el Reino Unido. El valor de los bienes enviados es de 120 libras esterlinas. En este supuesto, la empresa espa\u00f1ola no estar\u00e1 obligada a registrarse a efectos del IVA y del EORI en el Reino Unido, pero tendr\u00e1 que especificar en la factura que, a trav\u00e9s de la inversi\u00f3n del sujeto pasivo, la empresa brit\u00e1nica deber\u00e1 contabilizar el IVA en su declaraci\u00f3n trimestral.<\/span><span>\u00a0<\/span><\/p>\n<p>\u00a0<\/p>\n<\/div>\n<div class=\"OutlineElement Ltr SCXW39356870 BCX0\" font-size:=\"\" segoe=\"\" style=\"margin: 0px; padding: 0px; user-select: text; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; overflow: visible; cursor: text; clear: both; position: relative; direction: ltr; color: rgb(0, 0, 0); font-family: \" ui=\"\">\n<p><span>La situaci\u00f3n es diferente cuando un cliente empresarial del Reino Unido no est\u00e1 registrado a efectos del IVA y no facilita al vendedor un n\u00famero de registro de IVA empresarial v\u00e1lido en el momento de la compra. En este caso, el vendedor directo o el vendedor en l\u00ednea tendr\u00e1 que tratar la venta como B2C (de empresa a consumidor), en lugar de B2B (de empresa a empresa) y, por tanto, contabilizar el IVA en consecuencia.<\/span><\/p>\n<p>\u00a0<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>The scenarios outlined in this article will apply to goods entering into Great Britain &#8211; if the goods sold to a business based in Great Britain do not exceed \u00a3135 in consignment value and the recipient of the supply of the goods is a VAT registered business in Great Britain.\u00a0 \u00a0 Essentially, in the case [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-4051","post","type-post","status-publish","format-standard","hentry","category-brexit-updates"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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