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SII Spain. Ministerial Order with technical specifications published
European Economic and Social Committee adopts opinion on VAT Action Plan
Communication on a European agenda for the collaborative economy


VAT treatment of bitcoin sales through cashiers and vending machines


The General Tax Directorate (GTD) has pronounced the 30th March 2015 about the VAT regime of the sales of bitcoins through cashiers and vending machines. According to the GTD, on the basis of the sentence of 12 June 204 of the European Court of Justice in case nº C-461/12, considers bitcoins to be means op payment and, as a result, sales of the same are eligible for its VAT exemption.

Fuente: Revista De Contabilidad y Tributación (mayo 2015) del CEF

Horizon 2017: Immediate Information System


The Spanish Tax Agency has issued a presentation about the main aspects of the so called "Immediate Information System", a new way to comply with the obligation to keep a detailed record of the operations, currently subject of the informative return Form 340, which is scheduled for the year 2017 .

Initially the ISS will only be mandatory for large enterprises (turnover over 6 million Euros) , VAT Groups and companies having applied to the Special Monthly Refund Regime (REDEME) , which at present are the only obliged to the presentation of said Form 340, although it is contemplated that the scope is expanded in the future.

The IIS involves the obligation to inform the Tax Agency electronically of the detail of the invoices issued and received within 4 working days of dispatch or receipt, which will enable the authorities a control of data practically in real time.

Those enterprises being included in the IIS will have certain advantages as well, namely:

16th Annual VAT Summit (Barcelona)


By VAT experts for VAT experts

Dates: 22-23-24 April 2015

Place: Barcelona (Spain) - Hotel Novotel ****

Organiser: VAT-Forum

Main topics:

• Boosting sales with vouchers, coupons, free goods and discounts

• Transfer pricing issues resulting from price adjustments

• Setting up and evaluating your business controls and audit trail

To know more click here


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