The Spanish tax authority (AEAT) has delayed the implementation of the B2B e-invoicing mandate to 2027, due to unresolved technical specifications. Large taxpayers with turnover above €8 million will be required to comply 12 months after the final regulations are published, while all other taxpayers will follow in 2028, 24 months after the regulations are published. This phased approach aims to gi... Read more

Starting October 1, 2024, TicketBAI will implement modifications to VAT rates in the provinces of Álava and Gipuzkoa. As a reminder, in the Basque region, the special fiscalization system known as TicketBAI is established years ago, depending on the concrete province. Changes in Gipuzkoa, effective October 1, 2024: Specific products will see the 2% and 7.5% rates included in the 5% rate. The e... Read more

Although the ministerial order that will officially introduce technical details about new fiscalization in Spain has still not been introduced, the tax administration in Spain has published certain updates for technical documentation available on its special developer portal. More precisely, the AEAT has published a new technical document: VERI*FACTU—Technical specifications for the generati... Read more

The Ministry of Economic Affairs and Digital Transformation of Spain has received approval from the European Commission for the new draft of the electronic invoicing regulation, which builds upon the Law on the Creation and Growth of Companies. The Law Crea y Crece introduces the mandatory use of electronic invoicing among entrepreneurs and professionals. When and if the B2B invoicing will become... Read more

As online shopping continues to grow, the European Union is planning to implement new regulations to protect local e-commerce sellers. One significant change affects consumers who shop on international platforms like Temu or AliExpress. The EU has already taken some steps at the first sign of growing foreign e-commerce sellers, and since July 1, 2021, all goods entering the EU, regardless of their... Read more

The Canary Islands' unique tax system, known as IGIC (Impuesto General Indirecto Canario), serves as the region's version of Spain's VAT. Established in January 1993, IGIC is a general indirect tax applied to consumption within the Canary Islands, including its territorial sea and airspace. While it functions similarly to mainland Spain's VAT, IGIC operates under a distinct set of rules and tax ra... Read more