The question of “what to do when you receive an intra-community invoice without being registered in the ROI” has been the subject of various queries from our readers. We remind you that it is mandatory to be included in the Register of Intra-Community Operators (ROI) prior to carrying out any operation with an EU country, whether it is sales or provision of services, as a provider or recipient.
On November 11, 2015, the Tax Agency published a report detailing how to act when a self-employed person covered by the equivalence surcharge makes an intra-community acquisition without being registered in the ROI .
Business owners with an france whatsapp number data equivalence surcharge (mandatory regime for retail traders) do not file VAT returns , except in certain special cases. Their suppliers charge them the VAT and the surcharge on their invoices, which they must pay to the Treasury as VAT charged. The surcharge obliges the retail trader to charge the tax on their sales, even if it is not paid, but not the surcharge. They only file a VAT return on the transfer of property subject to tax and not exempt, when these are assigned to the activity.
By not filing a VAT settlement, retailers cannot, therefore, deduct the tax incurred in their commercial transactions, nor in intra-community acquisitions and imports. When they carry out any transaction of this nature, they must settle and pay the tax and the surcharge by filing form 309 . In turn, they must file information form 349 , in which they will identify the EU country with which the transaction has been carried out and the amount of the transaction.
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