02.07.23
Extension of reverse charge application
The reverse charge mechanism is deployed by multiple countries as a means of regulating the VAT flow to tax authorities, by shifting the onus of paying VAT on to the buyer rather than the supplier. Doing so ensures the payment of VAT and it is therefore viewed as an effective fiscal measure to reduce tax evasion and, by extension, the VAT gap in a country. It is therefore unsurprising that several countries extend the scope of goods and services subject to the reverse charge application.
Spain is no exception, who have now extended the application of the reverse charge to include scrap, plastics and material waste.
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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