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Translations without VAT Print
(2 votes, average 2.00 out of 5)
Written by Carlos Fernández Giua   
Sunday, 07 September 2008 05:37
The English translation of this article has been kindly offered by William McKenzie.

It’s the translator’s never-ending question: does this job incur VAT or not?

I

t’s not necessary to bill certain translation jobs with VAT. Translations of texts that produce royalties for the author and those done for clients abroad are two examples. The first thing to bear in mind when you’re faced with the translator’s eternal question concerning whether a particular job incurs VAT or not is that, when in doubt, the best thing to do is consult your lawyer or the Tax Office directly.
We point this out because you need to be aware that the responsibility for applying VAT to bills always falls on the physical or legal entity which issues them. In practice, this means that if you are self-employed or you have or manage a company, you are the one who has to decide whether a bill requires VAT or not. Having said that, in general, translators’ doubts about this issue mainly concern two types of job:

Is VAT applicable to literary translations?

No, literary translations do not incur VAT. What’s more, no translation of texts which produces royalties for the author is taxed with VAT and, therefore, this exemption can be extended to include works of a scientific and artistic nature. The fact that the holder of the royalties renounces his right to them does not affect this exemption from VAT.

On the other hand, it is advisable to point out on the bill in question that it deals with a job subject to taxation but exempted from it owing to the application of article 20.1.26 of statute 3//1992 of December the 28th.

Do translations made for foreign clients incur VAT?

No. Translations made for clients who do not have any offices within national territory are not subject to VAT. In any case, there are a couple of aspects to bear in mind:
  • In this case, it is worth pointing out on the corresponding bill the fact that it concerns a piece of work that is not subject to the tax since it was done somewhere outside the scope of where the tax itself is applicable
  • In the event that it concerns intra-community operations you have to realize that they must be registered in the quarterly declarations of IVA (model 300) and the annual summaries (model 390). What’s more, the volume of these operations must figure in the quarterly VAT declaration (model 349)-the reiterative declaration of inter-community operations- and, in the event that they exceed the amount of 200.000 Euros, in the so-called intrastat statistical declaration)
In order to consult the actual text of the law governing VAT, this is the corresponding link to the page of the BOE:

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Buenos días
Yo hice una traducción para ABB en Suiza y me enviaron una factura sin IVA.¿He de repercutirlo yo ahora?Parece ser que mi gestor está convencido de que debo hacerlo.

Gracias.
Jose Antonio , ottobre 24, 2011
...
Administrator
Perdona, pero si realizaste la traducción, la factura deberías haberla enviado, no recibido... smilies/wink.gif Suiza no pertenece ni siquiera a la UE, y que yo sepa no se aplica IVA a los servicios para clientes de este país. Igualmente, te sugiero que cualquier duda la consultes a Hacienda.
Administrator , ottobre 24, 2011 | url

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