- Three Ministerial Orders were published to prevent and combat fraud in the fuel market after fuels leave the non-customs warehouse regime.
- The first Order approves form 319 for advance VAT payment on such fuel deliveries.
- The second Order sets the procedure for recognizing reliable operators and establishes a register for them regarding VAT guarantees.
- The third Order details requirements for guarantees (bonds) related to VAT payments and approves the 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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