{"id":31736,"date":"2024-04-08T18:16:09","date_gmt":"2024-04-08T15:16:09","guid":{"rendered":"https:\/\/legalbadger.org\/?p=31736"},"modified":"2025-03-12T20:55:04","modified_gmt":"2025-03-12T17:55:04","slug":"el-iva-intracomunitario-en-rumania","status":"publish","type":"post","link":"https:\/\/legalbadger.org\/es\/legal-es\/derecho-empresarial\/el-iva-intracomunitario-en-rumania\/","title":{"rendered":"El IVA intracomunitario en Ruman\u00eda"},"content":{"rendered":"<h2><b>\u00bfQu\u00e9 significa el IVA intracomunitario en Ruman\u00eda?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">El IVA intracomunitario es el impuesto sobre el valor a\u00f1adido aplicado a las transacciones realizadas entre los estados miembros de la Uni\u00f3n Europea. El c\u00f3digo de IVA intracomunitario es un n\u00famero \u00fanico de identificaci\u00f3n asignado a entidades jur\u00eddicas no sujetas al IVA (PFA o SRL) para realizar transacciones con otra empresa en un estado miembro de la UE. Para las transacciones dentro del territorio nacional no se aplicar\u00e1 el IVA, aunque para las transacciones internacionales dentro del espacio comunitario europeo ser\u00e1 necesario este impuesto.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Si una empresa no supera el umbral de 300.000 lei en ingresos anuales o no ha optado por el IVA en caja, entonces necesita este c\u00f3digo de IVA intracomunitario para realizar transacciones con otra empresa dentro de la UE.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">En cuanto a su estructura, el c\u00f3digo de IVA intracomunitario comienza con el c\u00f3digo del pa\u00eds, seguido del n\u00famero de IVA nacional.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">El c\u00f3digo de IVA intracomunitario es obligatorio seg\u00fan el art\u00edculo 317 del C\u00f3digo Fiscal para las personas sujetas a impuestos pero no registradas para el IVA. As\u00ed, se requiere obtener este c\u00f3digo en situaciones como:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prestaci\u00f3n de servicios (para otra persona sujeta a impuestos dentro de la Uni\u00f3n Europea)<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">En la factura fiscal se indicar\u00e1 el c\u00f3digo de IVA del proveedor;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Se solicita la comunicaci\u00f3n del c\u00f3digo de IVA del cliente;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">El cliente declara y paga el IVA en el pa\u00eds donde tiene su sede;<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adquisici\u00f3n de servicios (de otra persona sujeta a impuestos dentro de la Uni\u00f3n Europea)<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Generalmente, se trata de servicios de hosting, promoci\u00f3n online, desarrollo, suscripciones a publicaciones, aplicaciones y software.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compra intracomunitaria de bienes que supera los 10.000 euros al a\u00f1o (34.000 lei)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Las normas sobre el IVA intracomunitario se aplican en los estados miembros de la UE con algunas excepciones, como: Islas Feroe (Dinamarca), Islas Canarias (Espa\u00f1a) y algunas jurisdicciones que no cooperan en materia fiscal (territorios offshore de Francia y Pa\u00edses Bajos).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">El c\u00f3digo de IVA intracomunitario en Ruman\u00eda puede ser cancelado en los siguientes casos:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ha pasado un a\u00f1o desde que se solicit\u00f3 el c\u00f3digo;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">El certificado de c\u00f3digo de IVA intracomunitario no ha sido renovado;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">El valor de las adquisiciones anuales est\u00e1 por debajo del umbral legal;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">La empresa se convierte en contribuyente del IVA;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">La persona cesa su actividad econ\u00f3mica.<\/span><\/li>\n<\/ul>\n<h2><b>\u00bfCu\u00e1nto es el IVA intracomunitario\u00a0<\/b><b>en Ruman\u00eda<\/b><b>?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">La tasa del IVA intracomunitario no es fija, var\u00eda seg\u00fan la tasa est\u00e1ndar de IVA de cada pa\u00eds de la Uni\u00f3n Europea, que debe respetar las reglas generales sobre transacciones intracomunitarias. En Ruman\u00eda, la tasa est\u00e1ndar de IVA es del 19%. Sin embargo, si una empresa rumana realiza una transacci\u00f3n con otra empresa de un pa\u00eds de la UE, la tasa de IVA aplicable ser\u00e1 la espec\u00edfica del pa\u00eds con el que se realiza la transacci\u00f3n.<\/span><\/p>\n<h2><b>Pago del IVA intracomunitario\u00a0<\/b><b>en Ruman\u00eda<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">En Ruman\u00eda, el pago del IVA intracomunitario se realiza ante la Agencia Nacional de Administraci\u00f3n Fiscal (ANAF). El IVA intracomunitario se paga y declara mediante la presentaci\u00f3n de los documentos espec\u00edficos previstos por la ley, a saber:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Declaraci\u00f3n 301 (Declaraci\u00f3n especial del IVA): en la sede de la ANAF correspondiente a la jurisdicci\u00f3n del contribuyente;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Declaraci\u00f3n 390 (Declaraci\u00f3n recapitulativa sobre entregas\/adquisiciones\/prestaciones intracomunitarias): online en el sitio web de la ANAF o en su sede.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ambas declaraciones deben presentarse despu\u00e9s de cada mes en el que se hayan realizado transacciones intracomunitarias, hasta el d\u00eda 25 del mes siguiente a la transacci\u00f3n.<\/span><\/p>\n<h3><b>Obtenci\u00f3n del c\u00f3digo de IVA intracomunitario\u00a0<\/b><b>en Ruman\u00eda<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Para obtener el c\u00f3digo de IVA intracomunitario se requieren los siguientes documentos:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Declaraci\u00f3n 700 (\u00abDeclaraci\u00f3n para el registro\/modificaci\u00f3n en el entorno electr\u00f3nico de las categor\u00edas de obligaciones fiscales inscritas en el vector fiscal\u00bb);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Copia del certificado de registro de la empresa (CUI de la empresa);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Copia del documento de identidad del administrador de la empresa.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">La Declaraci\u00f3n 700 solo puede presentarse online con firma digital, a trav\u00e9s del Espacio Virtual Privado. La emisi\u00f3n del certificado puede tardar unos d\u00edas h\u00e1biles y se puede recoger en la sede de la ANAF correspondiente a la empresa solicitante.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00bfQu\u00e9 significa el IVA intracomunitario en Ruman\u00eda? El IVA intracomunitario es el impuesto sobre el valor a\u00f1adido aplicado a las transacciones realizadas entre los estados miembros de la Uni\u00f3n Europea. El c\u00f3digo de IVA intracomunitario es un n\u00famero \u00fanico de identificaci\u00f3n asignado a entidades jur\u00eddicas no sujetas al IVA (PFA o SRL) para realizar transacciones [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":31737,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_ppma_block_editor_authors":""},"categories":[349],"tags":[],"ppma_author":[119],"class_list":["post-31736","post","type-post","status-publish","format-standard","has-post-thumbnail","category-derecho-empresarial"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>El IVA intracomunitario en Ruman\u00eda - Legal Badger<\/title>\n<meta name=\"description\" content=\"El IVA intracomunitario en Ruman\u00eda\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/legalbadger.org\/hu\/?p=32107\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El IVA intracomunitario en Ruman\u00eda - 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