Spanish VAT Services

Fernando Matesanz of Spanish VAT Services explains how EU VAT rules classify digital platforms as deemed suppliers when they act in their own name, outlining the legal, economic, and practical implications

Fernando Matesanz of Spanish VAT Services explains how the Verifactu and Immediate Supply of Information invoicing systems fit into the EU’s VAT in the Digital Age reform

Fernando Matesanz of Spanish VAT Services examines a judgment confirming that denying input VAT and imposing joint liability may be applied together to combat fraud, provided the principle of proportionality is respected