Spanish VAT exemption and place of supply changes

Sun 12th Oct 2014

The latest draft Spanish VAT rules changes have been published. These include:

  • Changes to VAT refunds to customs agent on VAT imports
  • VAT exemptions for services of certain political, religious, public or trade unions
  • Changes to the place of supply rules for electronic services provided by non-EU digital providers as part of the EU VAT 2015 digital changes
  • Further changes to help combat VAT fraud