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
Fernando Matesanz of Spanish VAT Services explores the implications of an important decision on whether the remuneration of a member of a board of directors is subject to VAT
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
A CJEU ruling has recognised the right of EU member states to apply different VAT rates depending on the method of supply of foodstuffs and beverages, reports Fernando Matesanz of Spanish VAT Services
Fernando Matesanz of Spanish VAT Services reports on good news for home workers in Spain after a recent court decision has led to a shake-up of VAT rules.
Fernando Matesanz of Spanish VAT Services reports on a ruling that is likely to generate controversy among certain EU member states regarding the application of the place of supply rules.
Fernando Matesanz of Spanish VAT Services examines the proposed requirements and scope of a new compulsory electronic invoicing system in Spain after the publication of a long-awaited draft regulation.
Fernando Matesanz of Spanish VAT Services explains the VAT refund system for travellers in Spain and why a harmonised refund scheme for non-EU travellers should be high on the European Commission’s agenda.
Fernando Matesanz of Spanish VAT Services considers the implications of the CJEU’s ruling on “economic activities”, and the lack of a one-size-fits-all solution for taxpayers.