Glossary entry (derived from question below)
Spanish term or phrase:
Inversión sujeto pasivo
English translation:
reverse charge VAT scheme
Added to glossary by
Margarita Ezquerra (Smart Translators, S.L.)
Mar 15, 2016 17:13
8 yrs ago
47 viewers *
Spanish term
Inversión sujeto pasivo
Spanish to English
Bus/Financial
Telecom(munications)
EDI - billing, taxation
The phrase "Inversión sujeto pasivo" appears in a list of software strings. Among other sources, I have looked through the many translations of "inversión" in the proz glossaries, but found nothing helpful for this query. Hoping to understand the concept, I found this definition on Google, but I'm still not sure to call this in English:
"Definición Inversión del sujeto de IVA
La figura de Inversión del Sujeto Pasivo supone la traslación de la calidad de sujeto pasivo del IVA de quien realiza la operación sujeta al impuesto (Emisor de la factura) hacia el destinatario de la operación (Pagador de la factura).
Inversión del sujeto pasivo (art. 84 ley de IVA);
La regla general es que el sujeto pasivo es el que realiza la entrega o presta el servicio.
La regla de inversión del sujeto pasivo: Son sujetos pasivos los empresarios o profesionales destinatarios de las operaciones cuando o se efectúen por personas o entidades no establecidas..."
"Definición Inversión del sujeto de IVA
La figura de Inversión del Sujeto Pasivo supone la traslación de la calidad de sujeto pasivo del IVA de quien realiza la operación sujeta al impuesto (Emisor de la factura) hacia el destinatario de la operación (Pagador de la factura).
Inversión del sujeto pasivo (art. 84 ley de IVA);
La regla general es que el sujeto pasivo es el que realiza la entrega o presta el servicio.
La regla de inversión del sujeto pasivo: Son sujetos pasivos los empresarios o profesionales destinatarios de las operaciones cuando o se efectúen por personas o entidades no establecidas..."
Proposed translations
(English)
| 3 +2 | reverse charge VAT scheme |
Margarita Ezquerra (Smart Translators, S.L.)
|
| 3 | [Spain's] Taxpayer principle / rule |
Seth Phillips
|
References
| reverse charge VAT |
Charles Davis
|
Change log
Mar 17, 2016 08:33: Margarita Ezquerra (Smart Translators, S.L.) Created KOG entry
Proposed translations
+2
13 mins
Margarita Ezquerra (Smart Translators, S.L.)
Spain
Spain
Native in Spanish
Spain
Margarita Ezquerra (Smart Translators, S.L.)
Accredited translators 20 yrs experience
Native in: Spanish
Works in: English to Spanish, Spanish to English, French to Spanish
Related KudoZ points
:
118
Selected
reverse charge VAT scheme
http://www.agenciatributaria.es/AEAT.internet/en_gb/Inicio/_...
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Note added at 14 minutos (2016-03-15 17:28:08 GMT)
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http://www.agenciatributaria.es/AEAT.internet/Inicio/_Segmen...
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Note added at 14 minutos (2016-03-15 17:28:08 GMT)
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http://www.agenciatributaria.es/AEAT.internet/Inicio/_Segmen...
Peer comment(s):
| agree |
Charles Davis
: English versions on the AEAT and other Spanish official websites are quite often wrong, but this one's right. See references.
1 min
|
|
Thanks, Charles! :)
|
|
| agree |
patinba
1 hr
|
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Gracias. Feliz día. :)
|
4 KudoZ points awarded for this answer.
Comment: "I think I just called it "taxpayer reversal" in the end. Thanks everyone for helping out again :)"
19 mins
Seth Phillips
United States
United States
Native in English
United States
M.S. Leg/Fin Translator - 12 yrs - MemoQ
Native in: English (Variants: British, UK, US) 
Works in: Spanish to English, Portuguese to English, French to English, and 2 more.
[Spain's] Taxpayer principle / rule
A suggestion. Keep in mind of the Sujeto Pasivo vs. Contribuyente distinction. Sujeto Pasivo is broader than Contribuyente.
Reference comments
15 mins
Reference:
reverse charge VAT
Marga beat me to it; I was just about to post. Here's my answer:
I thought this rang a bell, and here is the reason:
http://www.proz.com/kudoz/english_to_spanish/law_taxation_cu...
As you can see, I came at this from the other end in that question.
"Reverse charge VAT" is the expression in the UK:
https://www.gov.uk/government/publications/vat-notice-735-va...
In Ireland:
http://www.revenue.ie/en/tax/vat/guide/reverse-charge.html
And at EU level:
"An option for Member States to introduce a general reverse charge system"
http://ec.europa.eu/taxation_customs/taxation/vat/control_an...
I thought this rang a bell, and here is the reason:
http://www.proz.com/kudoz/english_to_spanish/law_taxation_cu...
As you can see, I came at this from the other end in that question.
"Reverse charge VAT" is the expression in the UK:
https://www.gov.uk/government/publications/vat-notice-735-va...
In Ireland:
http://www.revenue.ie/en/tax/vat/guide/reverse-charge.html
And at EU level:
"An option for Member States to introduce a general reverse charge system"
http://ec.europa.eu/taxation_customs/taxation/vat/control_an...
Discussion