Fernando Matesanz of Spanish VAT Services examines the proposed requirements and scope of a new compulsory electronic invoicing system in Spain after the publication of a long-awaited draft regulation.
Fernando Matesanz of Spanish VAT Services explains the VAT refund system for travellers in Spain and why a harmonised refund scheme for non-EU travellers should be high on the European Commission’s agenda.
Fernando Matesanz of Spanish VAT Services considers the implications of the CJEU’s ruling on “economic activities”, and the lack of a one-size-fits-all solution for taxpayers.
Fernando Matesanz of Spanish VAT services breaks down the crucial CJEU decision, with significant tax implications for digital platforms and electronically supplied services.
Fernando Matesanz of Spanish VAT Services breaks down the tax authority’s recent proclamation on rectifying invoices, with the potential for more flexibility for businesses.
