The list of French airlines who meet the conditions of Article 262 II 4°, and exempted from attestations to their suppliers to benefit from the VAT exemption, has been updated on September 7, 2022.
Under Article 262 II 4° of the General Tax Code, are exempt from VAT: the supply, processing, repair,...
The Spanish Finance Bill for 2023 includes measures to modify the existing reverse charge system in Spain.
L’extension du mécanisme d’autoliquidation domestique (entre assujettis établis et identifiés à la TVA en Espagne) pour la livraison de déchets plastiques et de matières textiles
La suppression du mécanisme d’autoliquidation pour les...
At the beginning of February 2020, The Spanish Tax Authorities published the implementation of Directive 2018/1910 within Spanish legislation in line with the harmonising and simplification of VAT for cross-border trade.
The Spanish tax authorities have confirmed that the VAT rate on digital publications (e-books) has been reduced from 21% to 4%. This measure was implemented on April 23rd 2020 and follows the proposal by the EU Council to reduce VAT rates for electronic publications to match their printed equivalents.
As a general rule, Spanish VAT returns must be submitted and paid by the 20th of the month following the reporting period. Exceptionally, VAT returns for December and the last quarter of 2019 are due by the last day of January following the reporting period.