Just to inform you that on February 5th, 2020 was published in the Spanish Official Gazette) the transposition of the EU Directive 2018/1910 amending Directive 2006/112/ EC as regards the harmonisation and simplification of certain rules in the VAT system for the taxation between Member States (the so-called Quick Fixes measures).

The wording of the modification in the articles of the Spanish VAT Law and the Spanish VAT Regulation is included in the Royal Decree Law (RDL 3/2020).

Besides the new rules of simplification were already detailed in a previous Tax Flash, it is important to point out that the entry into force of these simplification rules will be as follows.

  • Measures related to justify the intracommunity transport, as from February 6th , 2020.
  • Simplification VAT rules, as from March 1st 2020.
  • Electronic system for registering the “call-off” operations and delivering the registers through the Spanish Tax Authorities (the so called “SII”), as from January 1st

We remain at your disposal should you have additional questions.