The Spanish Tax Authorities have approved a new VAT return model that will be in force as from January 1st 2014.
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The new model will require additional information to be provided by all entities that submit VAT returns. The new VAT return consists of 3 pages.
Some of the new features of this VAT form are:
Page 1:
- Questions about the Special VAT accounting regime, such as if the recipient of the invoice applies this regime.
- Questions about the Simplified regime
- Questions about liquidation or bankruptcy of the company
The new model also includes a new box in order to rectify incorrect input VAT and prorrata percentages if applicable.
Page 2:
Questions and boxes for the simplified regime.
Page 3:
- EC supplies of goods and services
- Exports and assimilated operations
- Other Non subject operations and RC.
This page includes additional information regarding the Accounting regime
View more information on other countries, or find out more about VAT.