As the fight against tax fraud becomes a critical issue and top ranks in the agendas of Governments around the world, there are an increasing number of tax Administrations which see immediate access to data as a solution an introduce in their local tax systems obligations known as Continuous Transaction Controls (CTC) or transaction-based reporting. These obligations may adopt the form of compulsory use of homologated e-invoicing solutions or transactions list reporting, which must comply with t...

  Next 16, 17 and 18 February 2022 we will assist to the TTL Travel VAT Conference 2022 (TTL TVC 2022) to be held at the Robinson Club Cala Serena Mallorca. This is one of the yearly events organized by Tax, Tourism and Law (TTL), a network we form part integrated by lawyers and VAT advisors from different countrieswho provide especialized advise to companies of the tourism sector. The aim of the conference is to joint representatives of the different stakeholders of this sector (European instit...

As a co-author, I am proud to announce that the European VAT Handbook 2021/2022 is available with the following contains: ? Detailed essential VAT information in Europe ? 30 countries ? 624 pages   Given the profile of the professional that contribute to the book, the topics thar are covered and the way in which they are treated are eminently practical and aim to point out to those aspects that, according to experience, need to specifically considered from a VAT point of view  by those companies...

As much publicized in the media, since the 1st July 2021 there is a new scenario of the VAT treatment of the B2C distant sales of goods of companies operating from outside the European Union when selling to final consumers in any of the 27 member states.   This represents a drastic change in the previous existing status quo where most of these sales benefited from the, now eliminated, exemption for small parcels under 22 Euros, which created an unfair competition as regards the European companie...

The so called “Suministro Inmediato de Información” (“Immediate Information Supply”) or SII, consists of the obligation to file electronically through the website of the Spanish Tax Agency (AEAT), in almost a “real time” basis, the data for all the transactions that must be included in the Spanish VAT registers.   This obligation affects those companies operating in Spain which, due to their operative, become taxable subjects for Spanish VAT purposes and must file VAT returns in a monthly basis,...

The existence of a new European VAT regulation of the e-commerce, to be applied since the next 1st July, is a recurrent topic not only in specialized publications but in everyday medias. This can be easily explained by the fact that, in a higher or lower degree, the new rules will have implications for most companies.   Indeed, as an outcome of the democratization of technology and the consolidation of on-line distribution platforms and other e-commerce alternatives, it is not unusual that small...