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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


"Immediate Information System" (IIS)


The Spanish Tax Agency has issued a presentation about the main aspects of the so called "Immediate Information System" (SII), 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:

Aplication of MOSS to Spanish companies since 2015


From 1 January 2015, telecommunications, broadcasting and electronic services are to be taxed in the country where the customer belongs, regardless of:

This obliges companies providing these types of services to final consumers to register and pay the VAT corresponding to all those EU member states where they have local clients of this kind ("member state of consumption").

However, as a simplification measure, a new optional special scheme has been introduce since 1rst January 2015 (the so called "MOSS" or mini-one stop shop), which allows companies providing telecommunications, broadcasting and electronic services to non-taxable persons in the EU, to centralize the declaration and payment of all the VAT incurred through the website of one member state ("member state of identification"), namely:

The website of the European Commission provides detailed information about MOSS special scheme, including a “Guide to the VAT mini One Stop Shop” aiming to provide a better understanding of the EU legislation. This guide is complemented by:

- Additional guidelines on the audit of the mini One Stop Shop,

- Explanatory notes on place of supply rules for telecommunications, broadcasting and electronically supplied services. 

Tax reform


Except for the law that modifies the General Tax Law, still pending, the Official Gazette of November 28, 2014 has published the various laws that implement the tax reform undertaken by the Government. With certain exceptions , the entry into force will be on January 1, 2015 .

With regard to indirect taxation , the reform is implemented with the publication of Law 28/2014 , of November 27 , inter alia, amending Law 37/1992 of December 28 , of Value Added Tax.

To access the text of the standard click here .

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