- Three Ministerial Orders aim to prevent and combat fraud in fuel deliveries after leaving the non-customs storage regime.
- The first Order introduces model 319 for VAT payment on such fuel deliveries.
- The second Order sets the procedure for recognizing reliable operators and creates a register for them, ensuring VAT income guarantees.
- The third Order details requirements for guarantees related to VAT payment on these fuel deliveries and approves a guarantee model.
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.
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