Complex VAT rules to make e-commerce simpler: A Spanish perspective

The former VAT rules governing e-commerce transactions have proved to be an obsolete procedure that does not meet the current needs of the market, as they impose detrimental administrative burdens on the entities that carry out this type of transaction, especially for international entities.

This is why a series of rules were approved which are applicable as of July 1 2021. These new rules are the EU Directives 2017/2455 and 2019/1995 and also the EU Implementing Regulation 2019/2026. The directives and regulation aim to modernise and facilitate the taxation and VAT compliance for all companies selling goods online.

Source International Tax Review

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