Spanish VAT Services

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 reports on a welcome modification to the use and enjoyment rule previously analysed in an ITR article.