Spain VAT e-commerce rules, update 09 October 2020185 views1 min read The Spanish Ministry of Finance issued a draft law to transpose two EU directives concerning the taxation—and specifically, the VAT treatment—of e-commerce transactions into Spain’s tax system. Source KPMG E-Commerce / Electronic services Spain – non-EU entities no longer appear in box 2 of the export declaration (after November 4th 2020) Upper house passed the digital service tax (DST) and will go into effect in January 2021
