Spain VAT compliance changes

The latest Spanish VAT Royal Decree will introduce a number of changes to the Spanish VAT compliance regime.

• An improved Cash Accounting regime for VAT reporting
• Withdrawal of the early reporting deadline for August VAT filings
• Reverse charge reporting changes on real estate services
• Changes to the annual Form 347 and 340 report
• Extend application of the 4% VAT rate for disability cars
• New e-reporting to the customs office for exemptions

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