Special VAT and IGIC regimes in CENTRAL eFACTURA

In this advanced-use video for Ubyquo Central eFactura, we review the special VAT (IVA) regimes (and their IGIC equivalents) that the solution supports.

We start from a real case: an accounting firm needed to invoice for a travel agency, a regime that few tools handle well. In Central eFactura you can select the regime that applies to each company and cover tax scenarios valid in Spain without changing ERP.

What you will see:

• General regime and exports
• Antiques and works of art (VAT on the margin)
• Investment gold (exempt when it is an investment instrument)
• Travel agencies (VAT on the commercial margin)
• VAT group / entity regime
• Cash-basis VAT (companies that invoice less than €2 million)
• Transactions with IGIC and IPSI (avoiding double taxation)
• Intermediary agencies and collections on behalf of third parties
• Lease of business premises
• Work certifications to the Public Administration
• VAT pending accrual on continuous supplies (rentals, utilities, maintenance)
• OSS for e-commerce and digital services in the EU
• Equivalence surcharge (recargo de equivalencia) for retailers
• Agriculture, livestock and fishing (compensation)
• Simplified regime by modules
• IGIC-specific equivalents

Ideal for advisors, accounting firms and companies that need a VERIFACTU / Anti-Fraud Law and Crea y Crece certified invoicing tool with full tax coverage.

Index

0:00 Introduction

0:20 Real case: travel agency

0:52 List of regimes in Central eFactura

1:15 General regime, exports and special goods

1:34 Travel agencies and VAT on the margin

1:44 VAT entities and cash basis

2:11 IGIC / IPSI and double taxation

2:26 Intermediation, collections on behalf of a third party and leases

2:58 Work certifications and continuous supplies

3:42 OSS (EU e-commerce)

4:00 Equivalence surcharge

4:20 Agriculture, livestock, fishing and simplified regime

4:58 Conclusion

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