Royal Decree-Law 3/2020 of 4 February has incorporated the so-called “VAT Quick Fixes” into our internal regulations. These are four specific measures adopted to resolve in the short term the problems of applying VAT on
(i) consignment sales (by abolishing the obligation to register the Community supplier),
(ii) chain sales (by clarifying the allocation of the exemption to a single one of them),
(iii) the requirement of the VAT-IDN as a material requirement for applying the tax exemption on intra-Community supplies of goods, and
(iv) evidence of intra-Community transport.
Although the first three measures should have been transposed by 1 January 2020, they are incorporated into the national VAT law with effect from 1 March 2020, while the last measure, introduced into the European Regulation, took effect from 1 January, without prejudice to the adaptation now being made to our VAT Regulation.
Source Royal Decree (in Spanish)
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