Highlights
- Spain prepares for mandatory B2B E-Invoicing
- Plastic packaging tax will (probably) be introduced as of Jan 1, 2022
- Tax authorities issued their position regarding the criteria for the existence of a fixed establishment following the decision C-931/19 (Titanium)
- Billing software will become mandatory gradually as of April 2022
- Digital Services Tax has been repealed
Rate
- VAT cuts to help with electricity bill during fuel crisis
- Covid masks face 21% sales tax increase in Spain from January
E-Invoicing
- Spain passes legislation moving towards mandatory B2B e-invoicing
- Spanish Council of Ministers approves mandatory countrywide B2B e-invoicing
- Spain to switch from SII invoice listing reporting to live e-invoices?
- Extension of the electronic invoicing obligation to operations carried out between B2B companies
- What we know today about mandatory B2B E-Invoicing in Spain (Draft law)
Taxable transactions
VAT Grouping
Place of supply of services/Deduction
Fixed Establishments
Reporting
- Generate your upload file for Spanish ECSL return (Modelo 349)
- Pre-filled VAT returns, the new way forward? These countries (will) implement(ed) it ….
Penalties
Plastic Packaging Tax
- Importance of environmental taxes – Plastic Packaging Tax
- New Plastic Tax expected as of January 1, 2022
TicketBAI Basque Country (Billing Software)
- New Timelines for the Adoption of TicketBAI in the Basque Country
- Ticket Bai Spain’s New Invoicing and Tax Compliance System
Other
- Spanish Central Tax Court: pension funds should not be considered as a taxable person for VAT purposes
- Spanish Central Tax Court: qualification of certain insurance services as ancillary of a leasing service
- Five European nations, US agree transitional approach to DSTs as regards Pillar One
- UK, France, Spain, Italy, Austria to repeal Digital Services Tax
- New case of abusive transactions has been published by the Spanish Tax Authorities
- Biscay province (Spain) has deferred the implementation of BATUZ to 1 January 2024
ECJ Cases coming from Spain
- Flashback on ECJ Cases – C-285/10 (Campsa Estaciones de Servicio) – Extension of withdrawal rules to transactions between related parties at prices…
- ECJ C-281/20 (Ferimet, S. L.) – Decision – No Input VAT deduction for self-invoice with reverse charge VAT with fictitious supplier
- ECJ C-294/20 (GE Auto Service Leasing) – Judgment – Denial of cross border VAT refund as information was not timely provided
