5 Major developments
- B2B e-Invoicing will become mandatory as of July 1, 2024 (?)
- EU approval is still required
- New indirect tax on non-reusable plastic packaging starting 1 January 2023
- The Spanish VAT Interpretation of the Use and Enjoyment Rule
- Extension of reduced taxes/VAT on energy and surgical masks till Dec 31, 2022
- Spain will reduce gas VAT from 21% to 5% from October till at least Dcember 2022
Archiving of invoices
E-Invoicing
- B2B e-Invoicing will become mandatory
- One step closer to mandatory B2B e-invoicing
- Spain: One step closer to mandatory B2B e-invoicing
- Spanish government provides more details on the mandatory B2B e-invoicing draft law
- When will B2B e-invoicing become mandatory in Spain?
- Spain postpones the new invoicing requirements to July 2024
- Spain SIF electronically produced invoices delay to July 2024
Guide
Other
- New case law in Spain: VAT on amateur sports events
- Spanish tax advisors protest secret bonus tax inspectors
Plastic Tax
- New indirect tax on non-reusable plastic packaging starting 1 January 2023
- Q&A on the excise tax on non-reusable plastic packaging
- Spain introduces plastic tax
- Tax on non-reusable plastic containers – A practical view
Rate
- Spain cuts natural gas to 5%; follows previous cuts to domestic electricity
- Spain will reduce gas VAT from 21% to 5% from October
Refund/recovery of VAT
- Customs control of tourists: how is VAT refunded in Spain and Italy
- Recovery of VAT on uncollectible credits. Another step in the right direction
SII
Use & Enjoyment
