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Spain. The Spanish Tax Agency updates it site to inform about the new VAT regime of e-commerce

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Wednesday, 14 April 2021

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The portal of the Spanish Tax Agency (AEAT) has published a new section where all the information about the new VAT regime for electronic commerce is gathered. As has been widely commented in the media, as of July 1, 2021, all member states must have transposed the new special one-stop-shop regimes provided for in Council Directive 2017/2455 into their regulations. The Spanish regulations carrying out this transposition are in process.

The new OSS regimes are of optional application by the companies that, being registered or being resident in a member state, operate with other member states, regarding the provision of services and certain distance sales of goods destined for final consumers in the latter, as well as certain internal deliveries to final consumers, made in the field of electronic commerce.

The portal includes the applicable regulations, guides and a list of frequently asked questions, being intended that its contents are adapted as the national transposition regulations are approved.