Spanish new tool: VAT credit calculator
Spanish Tax Authorities have implemented a VAT credit calculator to ease VAT compliance.
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Spain postpones the new invoicing requirements to July 2024
Spanish tax authorities postpone the new invoicing software requirements to July 2024, after the public hearing phase.
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E-invoicing in Spain: one step forward with draft proposal on technical requirements for invoicing
Spanish draft Bill covers new technical invoice requirements but also could be setting grounds for future e-invoicing.
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Spanish Annual VAT returns: what do you need to know
Spanish annual VAT returns are recapitulative statements due by end January of the following year.
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Spanish use and enjoyment rules will not apply to charters in Melilla, Ceuta, or Canary Islands
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.
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A new tool is available to complete Spanish VAT returns
The Spanish tax authorities released a tool, called Pre303, to help taxpayers complete their VAT returns in Spain.
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Tax payments in Spain will be allowed from foreign bank accounts
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.
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Spain publishes tool to calculate payment deadlines and interest due
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.
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New version of Spanish SII file
Your SII files will now require additional information and the Spanish authorities will make further checks to ensure that your data is correct.
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VAT rate changes on e-books in Estonia, Spain and UK
VAT rates on e-books have decreased widely since October 2018.
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Spain allows VAT registrations submitted online
As part of the coronavirus simplifications, it is now possible to submit your VAT registration applications online.
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Changes to the frequency of filing Spanish ECSL returns
Spain has updated the ECSL form (Modelo 349) introducing new codes for reporting. Also the frequency of filing this return is updated.