Spain

SPAIN B2B E-INVOICE UPDATE On July 3, 2023, the Spanish Ministry of Economic Affairs and Digital Transformation, along with the Ministry of Finance and Public Function, released a Prior Public Consultation regarding B2B e-Invoicing. According to the consultation, the implementation of B2B e-invoicing will be made mandatory for large taxpayers with a turnover exceeding €8 […]

Spain Plastic Tax Mandate Starting from January 1, 2023, the new tax on non-reusable plastic packaging has been implemented in Spain. The Spanish tax authorities have released multiple documents and a ministerial order, published in December 2022, to provide updated guidelines regarding the compliance requirements for this tax. These resources serve as valuable references for

All About Ticket Bai The regional tax authorities, along with the Basque government, have initiated a collaborative effort to combat tax fraud. This initiative, known as TICKET BAI, focuses on implementing a series of new technical and legal requirements that will have a direct impact on the invoicing practices of businesses. The primary objective of

480 New Modelo Published The Agencia Estatal de Administración Tributaria (AEAT) has recently released the new Modelo 480 for future submissions, starting from 2022, as announced in the Spanish Gazette on December 19, 2022. Furthermore, there has been an extension granted for the annual tax submission, allowing submissions until January 31. This extension is beneficial

SII Technical Update The AEAT has recently revised the technical documentation for the SII. The modifications outlined in the new documentation will take effect in the production environment starting from January 1, 2023. One of the changes includes the addition of a new value, AJ, to the ledger of issued invoices. This value is specifically