Currently, one of the focuses of review by the Tax Agency (AEAT) is intra-community deliveries of goods<\/strong>.<\/p>\n Failure to comply with some of the requirements to enjoy the VAT exemption for such operations may give rise to the automatic accrual of VAT payments that were not available, along with their corresponding penalties.<\/p>\n<\/div> We remind you that the NIF-IVA is the tax identification number assigned to a professional or company to operate within the E.U. in the regulatory framework of intra-community VAT<\/strong>.<\/li>\n\n
\nThe purchaser must communicate a VAT-NIF assigned by a Member State other than Spain to the seller. The seller must check the validity of said VAT NIF either on the AEAT or the European Commission website:<\/p>\n\n
\nExistence of transport of goods initiated in Spain to a member country of the European Union (except for the so-called intra-community distance sales of goods declared through a single window). This is a critical point in the administrative review processes, so it is essential to have documentation that proves the actual existence of the transportation.<\/li>\n
\nThe application of this exemption is conditional on the seller reporting the operation in the recapitulative declaration of intra-community operations, form 349<\/strong>.<\/li>\n<\/ol>\n<\/div><\/div><\/div><\/div><\/div>