Spain updates VAT forms in 2023
Spain updates the VAT forms for VAT returns, annual VAT returns, and VAT group returns. The changes are effective from January 2023.
Filter the news
Spain updates the VAT forms for VAT returns, annual VAT returns, and VAT group returns. The changes are effective from January 2023.
Spanish draft State’s Budget Law for 2023 includes changes to the VAT Law that impact the reverse charge scope.
Spanish draft State’s Budget Law for 2023 includes a change on the bad debt relief rules making them more flexible.
Spanish Tax Authorities have implemented a VAT credit calculator to ease VAT compliance.
Spanish tax authorities postpone the new invoicing software requirements to July 2024, after the public hearing phase.
The Spanish tax authorities recently announced that use and enjoyment rules will not apply to chartering activities in Melilla, Ceuta, or the Canary Islands to avoid double-taxation.
The Spanish tax authorities released a tool, called Pre303, to help taxpayers complete their VAT returns in Spain.
Previously, it was mandatory to make tax payments in Spain from a Spanish bank account. Foreign businesses will not need to abide by this regulation as of 15 March 2021.
You can use this tool to calculate the additional amount that will be paid as interest when refunds are paid late by the authorities. You can also check when a penalty is exactly due.
Your SII files will now require additional information and the Spanish authorities will make further checks to ensure that your data is correct.
VAT rates on e-books have decreased widely since October 2018.
As part of the coronavirus simplifications, it is now possible to submit your VAT registration applications online.