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Spain – VAT E-commerce Reform 2021 – Details regarding reform implications

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The Spanish Tax Agency (Agencia Tributaria) has published a list of information useful for companies impacted by the E-commerce Package VAT reform which is coming into force as of 1 July 2021.

The Administration also provides thorough details regarding the new special schemes taking effect early July 2021, namely the import One-Stop Shop (IOSS) and the One Stop Shop (EU and non-EU OSS).

If you would like further explanation, please contact our experts.

Source: Agencia Tributaria (in Spanish)

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