Spain

Fernando Matesanz of Spanish VAT Services provides an update on the latest developments as Spain maintains its slow but steady progress towards the digitalisation of the invoicing function

While the definitive move is yet to be made on Spain’s path to mandatory electronic invoicing between companies, Fernando Matesanz of Spanish VAT Services reports on a notable development and identifies several current issues

Fernando Matesanz of Spanish VAT Services considers the legitimacy of Spain’s VAT law on VAT penalties in light of EU principles.