04.28.22
Enhancement of administrative co-operation and tax information exchange in the EU on digital platform operators
Countries are constantly motivated to make their tax processes more transparent and less cumbersome.
To this effect, Spain has introduced the Directive on Administrative Cooperation (DA7).
This will help to facilitate the exchange of information on income generated by sellers on digital platforms.
Authorities can confirm when tax should be paid, but the automating of the process will result in less of an administrative burden on digital platforms.
Browse Spain updates
Reduced VAT extension on food products
- VAT/G(S)ST rate information
Draft Royal Decree publication outlining further B2B e-invoicing arrangements
- Mandate information
VAT reduction for specific goods
- VAT/G(S)ST rate information
The Basque Territory – Gipuzkoa
- Mandate information
Further application of the reverse charge
- Country updates
VAT and indirect tax measures in State Budget 2023
- VAT/G(S)ST rate information
Extension of reverse charge application
- Country updates
Introduction of Plastic Packaging Tax (PPT)
- Other applicable taxes
Documentation for IT billing systems
- Mandate information
Introduction of new website tool
- Country updates
Update on B2B mandatory e-invoicing
- Mandate information
VAT gas reduction
- VAT/G(S)ST rate information
Update on mandatory B2B e-invoicing
- Mandate information
Introduction of the plastic tax
- Other applicable taxes
Delay for certified software usage
- Mandate information
Requirement for certified software
- Mandate information
Extension of reduction for VAT on electricity
- VAT/G(S)ST rate information