Category: Spanish VAT

Spanish Government Publishes Draft Regulation on B2B e-Invoicing The Spanish Government released on June 15th 2023 its B2B e-invoicing draft regulation, outlining further details on the modalities of this upcoming obligation. When the new e-invoicing requirement comes into effect, businesses…

Spain Introduces Further Changes to its Use and Enjoyment Rules After introducing a first set of changes to its use and enjoyment rules on 1st January 2023, the Spanish government has approved a new piece of legislation that further restricts…

Spain makes changes to its use and enjoyment rules in 2023 Until the end of 2022, most services supplied by Spanish businesses to customers located outside the European Union were subject to Spanish VAT. This was due to the extended…

Spain to introduce B2B e-invoicing obligations As part of its “Crea y Crece” law, the Spanish Government is making e-invoicing mandatory for B2B supplies taxable in Spain. The obligation is expected to start applying from 2024 for large businesses with…