Esta guía ofrece una visión general del IVA en el Reino Unido, incluyendo los tipos aplicables, los requisitos de registro, las obligaciones de cumplimiento y los plazos de presentación. Está diseñada para empresas que realizan transacciones dentro del Reino Unido.
Fue el año en que el Reino Unido introdujo el IVA, sustituyendo al antiguo «impuesto sobre las compras».
Las empresas extranjeras que incurran en IVA por gastos elegibles en el Reino Unido pueden solicitar su devolución.
¿Haces negocios en el Reino Unido? Tendrás que cumplir las normas del IVA de la IVA.
Solo es necesario registrarse para las empresas que superen el umbral.
El Reino Unido aplica el IVA a los servicios digitales en función de la ubicación del consumidor, y el registro es obligatorio para las empresas no residentes que prestan servicios digitales a clientes del Reino Unido.
Los gastos elegibles incluyen alojamiento, comida, bebida y servicios de restauración, algunos transportes locales y entradas a ferias y exposiciones. El importe reclamable depende del tipo de IVA aplicable en el Reino Unido y de si la empresa cumple los requisitos de registro del IVA en el Reino Unido.
Los plazos de tramitación de la devolución del IVA en el Reino Unido varían, pero las empresas que solicitan la devolución del IVA en el Reino Unido pueden esperar que el proceso dure entre unos meses y un año, dependiendo de la complejidad de la solicitud y la precisión de la presentación.
Las autoridades fiscales pueden solicitar las facturas originales; sin embargo, debido al método de presentación digital, en la mayoría de los casos se permiten las copias escaneadas de las facturas.
Explore la información sobre impuestos indirectos en estos países:
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En este seminario web se explica cómo las empresas estadounidenses pueden identificar y recuperar el IVA extranjero, analizando conceptos clave como la reciprocidad y señalando en qué aspectos suelen pasarse por alto las oportunidades de devolución.
