The State Tax Administration Agency (AEAT) has announced that as of February 3 a new help service for model 303 called “Pre303” will be available in the Procedures section of the electronic office of its website. This service is addressed to a part of the taxpayers...
From the VAT point of view Spain has territorial specificities arising from the existence of autonomous regions with regulatory powers in indirect taxation. Foreign companies operating in Spain need to be aware of such scenarios as the same may give rise to a...
In the Official Journal of the European Union (OJUE) of November 29, 2019, Council Directive (EU) 2019/1995 of November 21, 2019 is published amending Directive 2006/112 / EC as far as it concerns the provisions regarding distance sales of goods and certain national...
The obligation to comply with the Spanish “Immediate Information Supply” (SII) affects those companies operating in the spanish territory having to file VAT returns on a monthly basis. This is the case for those with a turnover higher than 6 million Euros during the...
The “Technical Information” section of the “SII – VAT Immediate Information Supply” portal has been published, the validations and errors document applicable as of October 1, 2019. From July 1, the new validations will be available in...
The Tax Agency has implemented a new bookkeeping system for products subject to Excise Duties, in accordance with Article 50 of the Excise Duties Regulation. As of 1 January 2020, compliance with bookkeeping requirements relating to products subject to Excise Duties,...