Changes in Spain

30 September 2014

The place of supply and install contracts will be amended in Spain. If the installation element is about 15% of the value of the contract then the place of supply will be Spain. This change in treatment means that more non resident contractors will find they have to register for VAT in Spain.

LATEST NEWS

ECOFIN agrees a draft directive on the 2028 proposed...

During May 2025, the Economic and Financial Affairs Council (ECOFIN) agreed a draft directive relating to the VAT rules for distance sales of imported goods...

SEE MORE
VAT news
LATEST NEWS

Philippines implements VAT on e-services provided by...

The Bureau of Internal Revenue (BIR) recently published Revenue Memorandum Circular No. 47-2025, this gives further detailed guidance relating to the...

SEE MORE
VAT news
LATEST NEWS

REMINDER: Estonia standard VAT rate increases to 24%...

From 1 July 2025, Estonia will increase its standard VAT rate from 22% to 24%. The reduced VAT rates will also increase from 9% to 13% and from 5% to...

SEE MORE
VAT news

Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.