Proposal includes:
- Imports, Liability for VAT payment will be extended to any person that acts in the name of, and on behalf of, the importer (currently, liability for payment only lies with the customs agent).
- VAT groups: CScope and nature of the consequences of the failure by the dominant entity to comply with the specific obligations of VAT groups
- Excise duties on warehouses, the holder of deposits other than customs deposits will be subsidiarily liable for the payment of the tax due on the exit of goods subject to excise duties from such deposits. However, if the shipper of the goods is recorded in a special register created ad hoc, the liability referred to will not be raised.
Source congreso.es
Latest Posts in "Spain"
- Spanish Government Clarifies Regulations on Computerized Invoicing Systems and Pre-Invoicing Document Compliance
- VAT IT eezi webinar – European E-Invoicing Spotlight: Greece, Poland, Croatia & Spain (Nov 27)
- New Revision 1.20 of AES Export Declaration Guide Published for Enhanced Customs Communication
- Briefing document & Podcast: E-Invoicing in Spain
- EU Regulation 2025/1728 Amends Origin Proof Procedures, Extends PEM Convention Rules Retroactively
