According to the news of 30 June/2023, it was reported that the calculation of tax concept B01 would be carried out by the AEAT and without prejudice to whether or not the operator declares concept B01.
Well, we hereby communicate the return to the situation prior to this notice of 30 June 2023.
The operator must declare item B01 where applicable and, consequently, the payment of such item will be as declared by the operator, as of Monday 31 July.
Source: gob.es
Latest Posts in "Spain"
- 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
- Spain’s E-Invoicing Mandate Explained: Key Dates, Requirements, and How to Prepare
