- New validation rules for transit declarations with associated exports start on July 21
- Ensures compatibility between transit declaration types and export types
- T2F transit declarations require associated exports of type CO
- T2 transit declarations require associated exports of type EX with regimes 10, 11, 21, 22, or 23
- T2 with regime 10 cannot have all items carrying C651
- T1 transit declarations require associated exports of type EX with regimes 31 or 10
- T1 with regime 10 must include a document of type C651
- Rules will be added to the NCTS5 Web Services Technical Guide
Source: sede.agenciatributaria.gob.es
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.
Latest Posts in "Spain"
- Understanding Spain’s Verifactu and SII: New E-Invoicing Rules and Business Obligations from 2026
- Canary Islands Updates IGIC SII Rules: New Reporting Fields Effective October 2025
- Spain’s Digital VAT Reform: Mandatory E-Invoicing and Anti-Fraud Measures by 2026
- From ambiguity to Doctrine: Spanish Supreme Court Sets Cash Pooling Rules
- Recovering Spanish VAT under the 13th Directive: The challenge of reciprocity