- What is it for?
This is the informative declaration of the purchase and sale operations carried out between two EU countries. You do not pay anything to the tax authorities for this form, as it is only for reporting which EU companies you interact with.
- Who has to submit this form?
It is compulsory for all freelancers who buy or sell products/services in an EU country.
Both parties must be officially registered as intra-community operators and have an identification document.
- When must it be submitted?
It is filed quarterly, just like Modelo 130 and 303.
- When do I have to pay and when don't I?
It is merely informative, you do not pay anything for this concept to the tax authorities. However, if it is not submitted, there is a penalty for each item not reported.
- How is it calculated?
You do not have to make calculations.You only have to inform name, VAT number and total of the operations of the quarter with the different intracommunity operators that you have had operations in the quarter.