Spanish VAT Services

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

Fernando Matesanz of Spanish VAT Services analyses a key European Court of Justice opinion on intermediaries and digital platforms under EU VAT law, clarifying liability for past digital transactions involving app stores and developers