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Spain VERI*FACTU 2026 certified computerised invoicing update

3 October 2024 in

live reporting

Test portal and Technical Specifications published for Jan 2026 VERI*FACTU approved invoicing software The Spanish tax authority, Agencia Tributaria, has published the updated technical specifications for the mandatory invoicing software proposals for all resident taxpayers. The new test portal is also available on AEAT’s site.

Spanish B2B Crea y Crece e-invoice 2027 delay

1 October 2024 in

e-invoices

Technical specification issues delay Crea y Crece e-invoicing to at least 2027 or later Doubt on technical specifications being ready soon for the proposed Spanish B2B e-invoicing mandate means the tax authorities, Agency Estatal de Administracion Tributaria) will not pursue a launch before 2027. There

Spain food 0% VAT reverses to 4% by 2025

26 June 2024 in

COVID-19

End of inflation spike means 2022 temporary zero-rating to be phased out The Spanish temporary zero-rating of bread, flour, certain types of milk, cheeses, eggs, and fruits, vegetables, legumes, tubers, and cereals is to be phased out as inflation returns from a 10.8% 2022 peak

Spain VAT guide 2024

16 January 2024 in

Country VAT guide

VAT compliance and reporting rules in Spain 2024 Country VAT guides Below is summary of the major rules provided under Spanish VAT rules (LIVA (Law 37/1992) and VAT Regulations). Plus adoption of the EU VAT Directive. Check our country VAT guides for other jurisdictions. Our VAT Calculator &

Spanish mandatory B2B e-invoices updated draft regulations

20 February 2023 in

e-invoices

Spain publishes draft e-invoicing regime: decentralised CTC with public portal or certified third-party agent submissions Spain’s State Tax Administration Agency (Agency Estatal de Administracion Tributaria) has updated the draft draft Royal Decree for its proposed e-invoicing regime applicable on B2B transactions – companies and self-employed

Spanish VAT reverse charge update

20 January 2023 in

Spain

Extension of reverse charge for certain domestic and non-resident transactions The Spanish General State Budget Law for 2023 has extended the use of the reverse charge, which shifts the VAT reporting obligations from the supplier to the customer. Domestic reverse charge – Art 199 EU

Spain limits ‘use and enjoyment’ rules

5 January 2023 in

Rules around Spanish VAT liability on services provided to non-EU customers refined to ensure VAT nuetrality The Spanish VAT rules have been refined in the 2013 Budget to limit the application of ‘use and enjoyment’ Spanish VAT obligations for non-EU customers. Use and enjoyment override

Spain adds food to domestic gas for 2023 temporary VAT cuts

28 December 2022 in

COVID-19

Six months’ VAT zero rating on basics follows ongoing reductions on gas rates The Spanish government on 27 December 2022 announced VAT cuts on certain goods between 1 January and 30 June 2023: Basic foods (including bread, milk, eggs, cheese, fruit and vegetables, and cereals)

Spain VAT updates in budget – bad debt reform

23 October 2022 in

Spain

2023 Budget VAT changes to bad debt relief; EU VAT Directive harmonisation; feminine hygiene products The Spanish 2023 Budget has been presented to Parliament and includes a number of VAT changes. Learn more about Spanish VAT in our country guide. The Value Added Tax changes

Spain further electricity VAT rate cut to 5% as inflation hits 27-year high

23 June 2022 in

COVID-19

Domestic electricity rate to be cut from 10% to 5% as inflation hits 8.7% in May Prime Minister Pedro Sanchez announced in Parliament on 22 June a plan to half the VAT rate on domestic electricity to 5%. It was originally cut from the 21%

Category: Spain