- Decree 14/2023 modifies Decree 3/2023 regarding the Value Added Tax.
- The decree will come into effect the day after its publication in the Official Gazette of Gipuzkoa.
- Decree 3/2023 established updated regulations for the Value Added Tax in Gipuzkoa.
- The regulations align with the common territory’s legislation at the time of approval.
- Law 11/2023 introduces changes to the Value Added Tax in the common territory, which were not included in Decree 3/2023.
- These changes will take effect on January 1, 2024.
- Law 11/2023 partially transposes Directive (EU) 2020/284 into the Value Added Tax regulations.
- The growth of e-commerce enables cross-border sales, but also facilitates fraudulent practices.
- The Directive aims to combat cross-border VAT fraud in e-commerce.
- It imposes obligations on payment service providers to maintain detailed records of cross-border payments.
Source: audiconsultores-etlglobal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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