Representantes aduaneros buscan un nuevo reglamento para el comercio electrónico The battle over the VAT one-stop-shop

Disruption is the title of an interesting book by the Canadian author Sthéphane Mallard about the huge changes resulting from the digital revolution that, affecting in a first instance the technological field, will eventually reshape drastically the world that we know. The ideas the book present us have acquired a deeper sense now that when first read at the date of publication two years ago. Or. better said, revisited now, they make us more aware of the deep implications of the changes that the...

NI DTORA 01/2020 de 16 de marzo, por la que se dictan instrucciones derivadas de la declaración de estado de alarma (RD 463/2020 de 14 de marzo    

We commented in our last entry about the special measures adopted by the Spanish Government as regards the filing and payment of periodical VAT returns during the COVID-19 crisis, namely: None.  Let’s remind the readers that periodical VAT returns are excluded from the special provisions foreseen in article 33 of the Royal Law-Decree 8/2020, which contemplates an extension of voluntary payment deadlines until the 30th of April (for existing liquidations)/the 20th of May (new ones) of taxes liqui...

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 Law-Decree) adopting extraordinary measures to answer the impact of the COVID-19. This event obliges us to review - unluckily not much - our former comments about the VAT implications for non-resident companies operating in the Spanish ter...

  Subject to any changes that may result from the new expected legislative and administrative measures, the existing situation as regards the Spanish VAT obligations of non-resident companies operating in the Spanish territory, is as follows: Dead-lines: The second and third additional provisions of Royal Decree 463/2020 of 14 March, published at Official Gazette of the 14th March) declaring the estate of alarm due to the sanitary crisis of the COVID-19 (the Royal Decree) contemplates a general ...