Tag: version

Spain – new compliance system as from 1 of January 2017

Michaela MerzLeave a comment

According to the wording of the draft bill version the new VAT compliance system will be compulsory as from January 1st 2017.

The main features of this new VAT compliance system, according to the wording of the existing draft legislation, are as follows:

It is a new VAT compliance system that consists of bookkeeping of the VAT ledgers through the electronic site of the Spanish Tax Authorities –STA- (“Agencia Estatal de Administración Tributaria”).Read More »

Japan – Tax authorities’ guidelines for the new JCT rules as of 1 October 2015

Michaela MerzLeave a comment

503636_web_R_by_Thommy Weiss_pixelio.deThe Japanese National Tax Agency (NTA) published its guide on the Japanese Consumption Tax (JCT) obligations of the cross-border supply of electronic services.

You can access the English version of the document intended for foreign businesses HERE. The NTA also published some further documents HERE on this topic, however all these documents “are used only for explanations”.Read More »