Ventas transfronterizas a particulares

Ventas transfronterizas a particulares

La Directiva (UE) 2017/2445 establece una nueva regulación a efectos del IVA, con efectos 1 de enero de 2021, en el tratamiento del comercio electrónico de bienes, las comúnmente llamadas ventas a distancia a particulares, y prestaciones de servicios electrónicas prestadas a particulares.

Este nuevo paquete normativo tiene como objetivo, por una parte, agilizar las obligaciones fiscales de los operadores económicos que se dedican a este tipo de comercio y, por otra, que las Administraciones tributarias de los distintos Estados miembro tengan un mayor control  de las mismas, con el fin de controlar y minimizar, lo máximo posible, el fraude fiscal que hasta la fecha existe en este tipo de comercio.

Si bien el comercio electrónico se refiere tanto a bienes como a prestaciones de servicios, en este caso, nos referiremos, exclusivamente, al comercio electrónico de bienes en los que el destinatario de la operación es un particular. Las principales compañías afectadas son aquellas que realizan ventas de bienes a particulares (habitualmente a través de un canal on-line).

En el caso de las prestaciones de servicios por vía electrónica a particulares, el IVA a aplicar será el del Estado miembro donde resida el destinatario de la prestación de servicios recibida, debiendo el prestador del servicio repercutir el IVA de dicho Estado miembro y declarar las operaciones a través de la Mini Ventanilla Única (MOSS) desde la página web de la AEAT, que explicaremos más adelante.

De cara a analizar las principales implicaciones que supone la entrada en vigor de esta Directiva para estas compañías que realizan ventas a distancia, creemos útil distinguir entre dos escenarios temporales, el actual y, el nuevo escenario que entrará en vigor el próximo 1 de enero de 2021, momento en el cual esta Directiva desplegará sus plenos efectos.

Escenario actual: hasta el 1 de enero de 2021 

1. Implicaciones en el IVA

  • Actualmente, aquellas empresas y start-ups españolas que vendan sus bienes a través de internet, pueden voluntariamente optar por aplicar el IVA español, siempre y cuando no superen el umbral establecido en cada Estado miembro donde están establecidos sus clientes (fundamentalmente, 35.000 €) o, directamente, aplicar el IVA del Estado miembro donde se encuentre el cliente (consumidor final). Con esto, hasta cierto punto, se reduce la carga administrativa y fiscal que supone cumplir con las obligaciones en materia de IVA en el resto de los Estados miembro, si no superamos el umbral de ventas establecido en cada uno de los países donde tienen su residencia los clientes finales. No obstante, superado este umbral, es obligatorio registrarse en dichos Estados miembro de destino debiendo aplicar el tipo impositivo vigente en dichos países y cumplir con las obligaciones fiscales de cada uno de ellos.
  • En materia de facturación, cada Estado miembro regula los datos que deben contener las facturas. Dado que cumplir con este requisito es muy gravoso para las microempresas y start-ups, se permite que apliquen las normas de facturación española en todas aquellas facturas que se emitan al resto de clientes de los Estados miembro.
  • En caso de la salida del Reino Unido de la Unión Europea sin acuerdo, tan sólo recordar que, las ventas realizadas a este territorio tendrán la consideración de ventas a un país tercero, aplicando todas las normas comunitarias que en materia de exportación e importación están vigentes en la Unión Europea. Para más información, visite nuestra alerta sobre las afectaciones fiscales del Brexit.
  • Finalmente, nos gustaría recordar que, cuando las ventas a distancia sobrepasan las fronteras de la Unión Europea, se debe prestar especial atención a las condiciones que se establezcan en el país de destino de estas ventas. Entre otros, resulta primordial realizar un estudio de las barreras físicas y de los derechos arancelarios e impuestos al consumo que el país tercero impone, así como a las condiciones impuestas por las empresas de mensajería, en aras de poder ofrecer un canal de comunicación directo con los clientes extranjeros y un envío exprés.

2. Implicaciones aduaneras (para particulares)

  • Las importaciones en España de productos de escaso valor se encuentran exentos del IVA a la Importación siempre que no excedan el valor de 22 A día de hoy, basta con su simple presentación en la aduana, no siendo necesario presentar una declaración aduanera.
  • Igualmente, se debe tener en cuenta que aquellas mercancías importadas que no excedan de 150 € se encuentran exentas de derechos arancelarios.

3. Los Impuestos Especiales

  • El alcohol y bebidas alcohólicas, así como el tabaco, son productos sujetos a los impuestos especiales. Los operadores que hagan ventas a distancia de este tipo de productos lo tendrán que hacer, bien bajo el régimen de envíos garantizados o bien, bajo el sistema de ventas a distancia. En ambos regímenes, y, a los exclusivos efectos del Impuesto Especial, habrá que estar a lo dispuesto en la normativa tanto comunitaria como nacional sobre los Impuestos Especiales.

Escenario a partir del 1 de enero de 2021

1. Implicaciones en el IVA

  • A partir de la entrada en vigor de la Directiva, tres son las grandes novedades que se producen en relación con las ventas a distancia de mercancías y las prestaciones de servicios por vía electrónica a particulares, en operaciones dentro de la Unión Europea:
  • i) se establece el umbral de 10.000 € a partir del cual habrá que repercutir y declarar el tipo impositivo de IVA del Estado miembro de destino,
  • ii) se crea la Mini Ventanilla Única (MOSS) para declarar el IVA de todos los Estados miembro en los que tengan residencia los particulares destinatarios últimos de la operación, desde la página web de la AEAT y
  • iii) en determinados supuestos, las plataformas digitales (Amazon, Ebay, Aliexpress,…) se convierten en sujetos pasivos de IVA de esas ventas a distancia siendo ellos los obligados a repercutir, declarar e ingresar el Impuesto ante la Hacienda Pública correspondiente.

2. Implicaciones aduaneras

  • Se elimina la exención del IVA a la importación para bienes cuyo valor no exceda de 22 euros. Adicionalmente, el particular que compre bienes de valor inferior a 150 € deberá presentar una declaración de importación simplificada.
  • Las compañías -incluidas start-ups- que realicen importaciones de bienes en España que con posterioridad enviarán a otros Estados miembros en régimen de ventas a distancia, deberán presentar una declaración aduanera completa. La posterior entrega a cliente final en otros Estado miembros de la Unión se tratará como una entrega de bienes a distancia.

Con este paquete normativo el legislador trata de dar cobertura al mundo del comercio electrónico, tratando, por una parte, de armonizar y simplificar las obligaciones de las compañías y, por otra, tener un mayor control de las operaciones con el fin de minimizar el fraude fiscal.

¿Cómo podemos ayudarle?

Desde Salinas & Partners recomendamos a los operadores, que realizan su actividad de venta a particulares a través de internet, anticipen las medidas necesarias para tener a sus compañías preparadas para el cambio normativo que se avecina.

Con mas de 30 años de experiencia en tributación indirecta y en materia de comercio exterior, estamos a su disposición para cualquier duda o comentario que pueda surgir.

 

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