Michaela Merz


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Spain – Intrastat System


Please be informed that Order HFP / 36/2018, of January 18, establishing certain provisions related to the Intrastat System in order to unify and adapt the national Intrastat to the EU’s regulations, entered into force on March 1, 2018. Continue reading


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Spain – obligation to communicate with the Tax Authority by electronic means


Based on Royal Decree 1363/2010 which recently entered into force companies registered for VAT in Spain will be obliged to receive electronically notifications/communications issued by the Spanish Tax Authorities via a special and unique Electronic Address (hereinafter DEU) that will be granted by the Tax Administration to each company established or registered for VAT in Spain. Continue reading