Note NI GA 12/2023 of July 27, 2023, pertains to the deployment window for the transition to the ICS2 system in the aviation sector. It replaces NI GA 01/2023 from January 31, which outlined the fundamental aspects of transitioning to the ICS2 system in aviation and the procedure for requesting the deployment window. Subsequently, the Commission allowed Member States to extend this period in two specific cases. This updated note clarifies these changes. It is in compliance with Article 16 of Regulation (EU) No 952/2013 and Article 182 of Commission Implementing Regulation (EU) 2015/2447, which require the use of an electronic system for data exchange and storage related to customs declarations and risk analysis.
Source: sede.agenciatributaria.gob.es
Latest Posts in "Spain"
- VAT IT eezi webinar – European E-Invoicing Spotlight: Greece, Poland, Croatia & Spain (Nov 27)
- VAT Neutrality and Tax Fraud: Implications of Recent Jurisprudence
- Spain Sets Timeline for Mandatory Private Sector eInvoicing and VERIFACTU Compliance
- Cargo Manifest Guide v2.11 Released: Updates on EDIFACT, Validations, and RSS Authorization
- Spain TEAC Clarifies Plastic Tax Refunds and VAT Correction for Fraudulent Transactions