30 Jan Self-employed, watch out. The NIF and the NIF-IVA are not the same. When to use each one?
When an entrepreneur decides to start a business, he or she takes on the responsibility of complying with all existing tax regulations. It is possible that the NIF-IVA concept makes him think that it is the same as a NIF alone. But this is not the case.
The NIF is a document required by individuals or legal entities to deal with the Tax Agency, while the NIF-IVA is used to carry out specific operations within the European Economic Community. It consists of the prefix ES plus the NIF.
For a self-employed professional, it is necessary to have a NIF-IVA when they make deliveries of goods or receive them at an intra-community level. In short, for any business or professional activity with foreign countries.
It will also be necessary when they acquire services provided by other self-employed persons or by companies outside the peninsula or Balearic Islands. As well as when providing services outside Spain.
Logically, this NIF-IVA must be reflected on the invoices, so that they become valid and can be applied correctly, among other things, in the quarterly VAT return.
Source: Five Days