14 May 2012
Following the recent Budget, there was no change announced to the VAT rate in Spain. The standard rate remains at 18%.
There is new guidance on foreign companies’ distributing goods in Spain. A court case in Spain has decided that if a non-resident business also has a separate subsidiary in Spain, it can be deemed that the non-resident company does have a permanent establishment on its trading and that its subsidiary is now considered a dependent agent.
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Danish decision on OSS compliance reinforces the...
A recent Danish Tax Appeals Tribunal decision has reinforced the importance of meeting VAT reporting obligations under the EU's One Stop Shop (OSS) regime. In...
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Italy extends deadline for recovering Input VAT
Under a new legislative decree issued in August, Italy introduced a positive law for businesses registered for VAT in the country. From 1 January 2027...
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Portugal clarifies VAT correction procedures and...
Portugal's Tax Authority has issued new guidance on VAT invoice corrections and introduced updates to the periodic VAT return, reflecting the country's...
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