22 May 2025 · Manuel Pérez de Algaba
VIDA and the taxpayer Odyssey
While the VIDA is still to be fully implemented and trasposed, and besides having to digest the changes and their practical consequences, the companies are now invited to elaborate…
22 March 2025 · Manuel Pérez de Algaba
Spain: A closer step to mandatory B2B invoicing for local transactions, that is to be expected by the second semester of 2026 for big companies (otherwise second semester 2027)
A final draft of the ,so called, “Ley Crea y Crece Ordinance” (the Ordinance) has been published at the website of the Ministry of Economy, Commerce and Enterprise, for a public…
General · VAT automation · Digital economy · Spanish VAT · News · European VAT · VAT around the World
5 February 2025 · Manuel Pérez de Algaba
Spain. New Intrastat penalty regime
Royal Decree 1305/2024, of December 23, approving the Regulation of the penalty procedure for non-compliance with Intrastat obligations has been published on January 29, 2025, and…
General · News · Customs · Spanish VAT · E-commerce
30 January 2025 · Manuel Pérez de Algaba
The “VAT after ViDA” seen from a taxpayer point of view. Fighting against the “forgotten VAT gap” and related ideas
I. Background On December 2022 the European Commission proposed a wide reform package to modernize and simplify the EU’s VAT ( “VAT in the Digital Age” or plan ViDA), with new…
General · VAT around the World · VAT automation · Digital economy · European VAT
9 December 2024 · Manuel Pérez de Algaba
From SII to Veri*factu: E-invoicing and e-reporting obligations of non-resident companies operating in Spain
I. Foreword A pre-requisite for a non-resident company or entrepreneur (hereinafter, for simplicity’s sake, “company” or “companies”) to be subject to any formal obligation in…
28 October 2024 · Manuel Pérez de Algaba
Publication of the Ministerial Order that develops the Veri*factu Ordinace. Homologated invoicing software in Spain required, in principle, by 1st July 2025
The Ministerial Order HAC/1177/2024 that develops the technical aspects required for the invoicing software used by companies so they are compliant with Royal Decree 1007/2023, of…
General · News · VAT around the World · VAT automation · Digital economy · Spanish VAT · European VAT
15 October 2024 · Manuel Pérez de Algaba
CONTRIBUTION OF THE SPANISH SII TO THE INTERNAL VAT MANAGEMENT FUNCTION
I. A change of paradigm of the internal VAT management function It is common that multinational companies which operate globally incur VAT reporting obligations in more than one…
General · News · VAT around the World · VAT automation · Digital economy · Spanish VAT · European VAT
11 September 2024 · Manuel Pérez de Algaba
Data in control and the future of VAT compliance. A Spanish case: Voluntary SII vs homologated invoicing software
I. Transactional data as the new paradigm in worldwide tax compliance Fighting against tax evasion and tax erosion has traditionally been a main concern for tax authorities no…
2 May 2024 · Manuel Pérez de Algaba
VAT Forum 1999-2024. Already the 25th anniversary
We are proud to announce our attendance to the 22th Annual VAT Summit that is organized by VAT forum, a Belgian organization which unites VAT specialists all over Europe who, like…
1 March 2024 · Manuel Pérez de Algaba
Non-resident companies and Spanish e-regulations
As the final stage before its approval, the Spanish Government has notified the European Commission the final draft of the Ordinance that regulates B2B e-invoicing obligation in…