The “draft 2023 budget law” provides for a range of value added tax (VAT) measures, the majority of which would become effective 1 January 2023.
The VAT measures are described as follows (and in further detail at the link below):
- An amendment to the “use and enjoyment rule”—on the place of supply of certain services—would provide different rules depending on whether the services in question are rendered to VAT entrepreneurs and professionals or to private individuals.
- Certain aspects of the rules and procedure for the recovery of VAT on bad debts would be amended to better align the Spanish VAT Law with European legislation and case law.
- …
Source KPMG
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