The Administrations little by little regulate their regulations to transpose the VAT directives of e-commerce. Navarra, Guipúzcoa and Vizcaya have already incorporated this indirect tax applicable from July 1, 2021 into their legal framework . The regulation of VAT electronic commerce at the European level requires the adaptation of the regulation that regulates formal tax obligations and the regulation that establishes billing obligations.
Source: ivaconsulta.com