Spanish companies must submit an Annual VAT return by the end of January, which is a recapitulative return for informative purposes. The deadline for submission is January 30th, and it must be submitted electronically. Companies filing monthly VAT returns and SII Books should not submit the Annual VAT return, but report the annual turnover in the December VAT return. Special considerations for Spanish VAT compliance in January include reconciling data, reporting all transactions performed during the year, and handling credit positions. Additionally, companies must consider e-commerce specifics, annual turnover, and any changes in filing frequency.
Source Marosa
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