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...

As much publicized in the media, since the 1st July 2021 there is a new scenario of the VAT treatment of the B2C distant sales of goods of companies operating from outside the European Union when selling to final consumers in any of the 27 member states.   This represents a drastic change in the previous existing status quo where most of these sales benefited from the, now eliminated, exemption for small parcels under 22 Euros, which created an unfair competition as regards the European companie...

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,...

The existence of a new European VAT regulation of the e-commerce, to be applied since the next 1st July, is a recurrent topic not only in specialized publications but in everyday medias. This can be easily explained by the fact that, in a higher or lower degree, the new rules will have implications for most companies.   Indeed, as an outcome of the democratization of technology and the consolidation of on-line distribution platforms and other e-commerce alternatives, it is not unusual that small...

The portal of the Spanish Tax Agency (AEAT) has published a new section where all the information about the new VAT regime for electronic commerce is gathered. As has been widely commented in the media, as of July 1, 2021, all member states must have transposed the new special one-stop-shop regimes provided for in Council Directive 2017/2455 into their regulations. The Spanish regulations carrying out this transposition are in process. The new OSS regimes are of optional application by the compa...

A call-off stock situation between a Member State and the United Kingdom , started before the end of 2020, can in principle continue during a period of 12 months, so as a maximum up until the end of 2021. According to Article 51(1) of the Withdrawal Agreement2, the VAT Directive shall apply in respect of goods dispatched or transported from the territory of the United Kingdom to the territory of a Member State, and vice versa, provided that the dispatch or transport started before the end of the...