Spain: VAT obligations and the COVID-19 crisis (part 2)
In our previous entry we subjected our comments to any changes that may result from future legislative and administrative measures. They now have been produced with the publication Today in the Official Gazette of Royal Law-Decree 8/2020 of 17 March (the Royal...
COVID-19 crisis and Spanish VAT obligations
Subject to any changes that may result from the new expected legislative and administrative measures caused by the COVID-19 crisis, the existing situation regarding the Spanish VAT obligations of non-resident companies operating in the Spanish territory is as follows....
Spain: The implementation of the “quick fix” for call-off stock arrangements and the SII
Royal Law-Decree 3/2020 of 5 February has been published at the Official Gazette of 5 February 2020 (the RDL) in order to, among other European regulations, transpose to the Spanish legislation Council Directive 2018/1910 and Council Implementing Regulation...
The consistency of VAT data is more than ever an issue for tax payers obliged to SII
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...
Spain beyond the SII: The certified invoicing software to come (the TicketBAI project)
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...
The modernization of the electronic commerce to come. Latest legislative measures of the European Union
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...
SII obligations vs VAT financial costs. Time to decide
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...
New validations and errors document applicable as of 10-01-2019
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...