Below you will find the publication from our colleagues from PwC Spain regarding the upcoming real time reporting requirements of certain VAT related information to the Spanish tax authorities. The new requirement is effective as of 1 July 2017.
If you have any questions in that regard, please do not hesitate to contact Jesus Diaz De Teran Lopez, Senior Manager PwC Spain on +34 915 684 400 or jesus.diaz_de_teran.lopez@es.pwc.com.Read More »
According to a recent announcement, the Spanish tax authorities (STA) plan to introduce a real time VAT-reporting system as from 2017.
The new system requires large taxpayers to provide the STA with information about the invoices they issue and receive.
But what means “large taxpayers”? The current definition includes business with a yearly turnover exceeding EUR 6 Million as well as VAT groups and businesses using the monthly Spanish VAT refund regime (REDEME). Read More »
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.Read More »
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Michaela Merz 