I.      Background   I.1.   E-invoicing obligation   Before the publication of Law 18/2022 of 28 September regulating the creation and growth of enterprises that modified article 2bis of Law 56/2007 of 28 December of Measures to Promote de Information Society, there was not a general obligation to issue electronic invoices, except for transactions between companies and the Spanish administrations or their public bodies (the, so called, B2G operations).   This obligation does not extend to other ...

  I. Background   As a rule, notwithstanding the special provisions that may be applicable for certain territories - Basque Country, Navarre, the Canary Islands, Ceuta and Melilla -companies operating in Spain must comply with the Spanish VAT invoicing regulations when being the appointed taxable subject for this tax (or, if not applicable, its equivalent local sales tax).   Except for the Basque Country and Navarre (where there is a special e-invoicing regulations applicable to companies domici...

As a co-author, I am proud to announce that the European VAT Handbook 2021/2022 is available with the following contains: ? Detailed essential VAT information in Europe ? 30 countries ? 624 pages   Given the profile of the professional that contribute to the book, the topics thar are covered and the way in which they are treated are eminently practical and aim to point out to those aspects that, according to experience, need to specifically considered from a VAT point of view  by those companies...

The so called “Suministro Inmediato de Información” (“Immediate Information Supply”) or SII, consists of the obligation to file electronically through the website of the Spanish Tax Agency (AEAT), in almost a “real time” basis, the data for all the transactions that must be included in the Spanish VAT registers.   This obligation affects those companies operating in Spain which, due to their operative, become taxable subjects for Spanish VAT purposes and must file VAT returns in a monthly basis,...

Since hidden in Chapter V, composed of a single article 10, pages 49860 to 49883, of "Royal Decree-Law 7/2021, of April 27, transposing the directives of the European Union in competition matters, prevention of money laundering, credit institutions, telecommunications, tax measures, prevention and repair of environmental damage, displacement of workers in the provision of transnational services and defense of consumers" (published in the Official Gazette of 28 April) 2021), it is perhaps of inte...

Presentation of the VAT COMMITTEE of the European Union during its 118th meeting the 19th April 2021 commenting on a selection of CJEU cases relating to deduction issues in different supply chains scenarios. See presentation here.