{"id":254,"date":"2019-12-19T15:57:00","date_gmt":"2019-12-19T13:57:00","guid":{"rendered":"https:\/\/admin.atbusiness.cat\/?p=254"},"modified":"2023-10-10T12:07:33","modified_gmt":"2023-10-10T10:07:33","slug":"com-acreditar-les-vendes-intracomunitaries","status":"publish","type":"post","link":"https:\/\/admin.atbusiness.cat\/ca\/com-acreditar-les-vendes-intracomunitaries\/","title":{"rendered":"Com acreditar les vendes intracomunit\u00e0ries"},"content":{"rendered":"\n<p>Les vendes intracomunit\u00e0ries, \u00e9s a dir, entre estats membres de la Uni\u00f3 Europea estan exemptes d\u2019IVA en l\u2019estat d\u2019origen, tributant a l\u2019estat de dest\u00ed amb el seu IVA corresponent pel que es coneix com a inversi\u00f3 del subjecte passiu.<\/p>\n\n\n\n<p>Les empreses que tenen vendes de mercaderies a altres estats membres de la Uni\u00f3 Europea, poden tenir problemes alhora d\u2019acreditar davant de l\u2019Administraci\u00f3 Tribut\u00e0ria que realment la mercaderia ha sortit del seu pa\u00eds. Sobretot quan el comprador es fa c\u00e0rrec del transport.<\/p>\n\n\n\n<p>A partir del pr\u00f2xim 1 de Gener de 2020, gr\u00e0cies a una directiva europea, fixa de forma clara com acreditar les vendes intracomunit\u00e0ries.<\/p>\n\n\n\n<p>Si el transport \u00e9s a c\u00e0rrec del venedor ha de conservar almenys dos dels seg\u00fcents comprovants:<\/p>\n\n\n\n<ul>\n<li>carta o document CMR signats<\/li>\n\n\n\n<li>coneixement d&#8217;embarcament<\/li>\n\n\n\n<li>factura del transport aeri<\/li>\n\n\n\n<li>factura del transportista dels b\u00e9ns<\/li>\n<\/ul>\n\n\n\n<p>O en el cas que nom\u00e9s en tingui un dels anteriors, haur\u00e0 de tenir algun d\u2019aquests altres comprovants:<\/p>\n\n\n\n<ul>\n<li>una p\u00f2lissa d&#8217;assegurances relativa al transport o documents bancaris que provin el pagament del transport de les mercaderies.<\/li>\n\n\n\n<li>documents oficials expedits per una autoritat p\u00fablica, com un notari, que acreditin l&#8217;arribada de les mercaderies a l&#8217;estat membre de dest\u00ed.<\/li>\n\n\n\n<li>un rebut d\u2019un dipositari a l&#8217;estat membre de dest\u00ed que confirmi l\u2019emmagatzematge de les mercaderies en aquest estat membre de dest\u00ed.<\/li>\n<\/ul>\n\n\n\n<p>Si el transport \u00e9s a c\u00e0rrec del comprador, a m\u00e9s a m\u00e9s de complir amb els requisits enumerats anteriorment, el venedor haur\u00e0 d\u2019estar en possessi\u00f3 d\u2019una declaraci\u00f3 escrita del comprador on certifiqui que s\u2019ha fet c\u00e0rrec del transport de les mercaderies.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les vendes intracomunit\u00e0ries, \u00e9s a dir, entre estats membres de la Uni\u00f3 Europea estan exemptes d\u2019IVA en l\u2019estat d\u2019origen, tributant a l\u2019estat de dest\u00ed amb el seu IVA corresponent pel que es coneix com a inversi\u00f3 del subjecte passiu. Les empreses que tenen vendes de mercaderies a altres estats membres de la Uni\u00f3 Europea, poden &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/admin.atbusiness.cat\/ca\/com-acreditar-les-vendes-intracomunitaries\/\"> <span class=\"screen-reader-text\">Com acreditar les vendes intracomunit\u00e0ries<\/span> Llegeix m\u00e9s &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":255,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","footnotes":""},"categories":[15],"tags":[79,75,76,80],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Com acreditar les vendes intracomunit\u00e0ries - AtBusiness<\/title>\n<meta name=\"description\" content=\"Com acreditar les vendes intracomunit\u00e0ries. 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