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Spain will introduce import VAT postponement scheme in 2015 | Meridian

Spain will introduce import VAT postponement scheme in 2015 | Meridian.

Spain has planned to introduce an import VAT postponement scheme starting in 2015. This scheme is similar to the UK as well as other EU Member States. The new Spanish VAT scheme will permit the importer to wait to pay back the Spanish VAT until the next VAT return due date. In order to certify for this payment scheme, the tax payer’s annual sales must be above €6 million or they must have already chosen this monthly refund regime.

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