VAT Compliance: Amendment of Spanish Forms 303, 322 and 353

Friday, 11 September 2020 / Published in Customs, VAT
Last September 4th, the Spanish Tax Authorities published the draft to amend the Spanish VAT Returns Form 303 (adopted by Spanish Order EHA/3786/2008 of December 29th), Form 322 and 353 (adopted by Spanish Order EHA/3434/2007 of November 23rd).

COVID-19: Deferral of customs duties

Thursday, 02 April 2020 / Published in Customs, Excise Duties, International Trade, VAT
The Spanish Government has published the Royal Decree-Law 11/2020, of March 31 2020, entered into force yesterday, which approves urgent measures to try to mitigate impacts of Coronavirus (COVID-19).

COVID-19: The EU prohibits the export of masks and other medical devices

Monday, 16 March 2020 / Published in Customs, International Trade
Starting today and until April 26, the European Union submits for export the authorization of mouth protection masks, gloves and other protective clothing, whether or not they are originated from the EU, in order to guarantee the supply of these goods in the EU single market to deal with the epidemiological spread of COVID-19 in the Member States.

Regulation (EU) 2020/402 of March 14, 2020, making the exportation of certain products subject to the production of an export authorization, lists within Annex I the goods affected by this regulation (protective glasses, masks, gowns, suits and gloves) and the procedure to request the related export license that It will be issued by the authorities of each Member State (within a period of 5 working days -extendable-) , depending on the domestic and  EU community supply and consumption provisions.

https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32020R0402&from=ES

The request for authorization for the export of the health goods affected by this measure can be done through electronic means.

From Salinas & Partners, we inform the recurrent export operators of these medical devices that, without the export license that expressly authorizes the exit of these goods from the EU customs territory destined for a third country, the exportation will be prohibited, for the time being, until next April 26.

Coronavirus and Spanish Tax Procedures Underway

Friday, 13 March 2020 / Published in Customs, Excise Duties, VAT
In the framework of the urgent tax measures implemented by the Government of Spain due to the extraordinary situation caused by the Covid-19 coronavirus, the Ministry of Tax has published, on its website, a notice informing taxpayers the extension of the term of the tax procedures that are in progress until an amendment on the tax regulation is published.

https://www.agenciatributaria.es/AEAT.internet/Inicio/_componentes_/_Le_interesa_conocer/ Aviso_importante__ampliacion_de_los_plazos_en_los_procedimientos_tributarios.shtml

In the event that you or your Company is involved in a tax procedure, it will be considered suspended until the Spanish Tax Office issues a new communication.

From Salinas & Partners, we will promptly inform our Clients of any tax communication that may affect both operations and transactions of their business.

Governmental Tax and Customs Annual Plan for 2020

Wednesday, 29 January 2020 / Published in Customs, Excise Duties, VAT
The Spanish Tax Administration has published the Plan Tax and Customs Control (BOE 01/28/2020) with important developments in verification actions taking place during 2020, considering the relevant elements that are weaving the current international environment: Brexit, retaliation measures imposed to the United States, e-commerce, artificial intelligence and data analysis under the Big Data technique, new highly digitized business models, cryptocurrencies and services trade.

EU VAT news in force as from January 1, 2020

Thursday, 26 December 2019 / Published in VAT
On January 1, 2020, the so called “Quick Fixes” of the VAT Action Plan that the Commission has implemented for cross-border trade through Directive (EU) 2018/1910 enter into force.

Free Trade EU-Singapore

Tuesday, 12 November 2019 / Published in Customs, International Trade
In the midst of a protectionist context, the European Union -UE- once again opts for commercial openness and regional market integration by fully ratifying the Free Trade Agreement signed between the EU and Singapore.

Welcome DPU!: New Incoterms® 2020

Wednesday, 09 October 2019 / Published in Customs, International Trade, VAT
There has been much speculation about the disappearance of the international commerce terms (Incoterms®) EXW and DDP, due to the entry into force of the 2020 version, recently published by the International Chamber of Commerce (ICC).

Cross-border sales to individuals

Wednesday, 11 September 2019 / Published in Customs, International Trade, VAT
Council Directive (EU) 2017/2445 establishes new regulations for the purposes of VAT, with effect January 1, 2021, in the treatment of e-commerce in goods, commonly called as distance sales of goods and electronic services rendered to private individuals.

EU General Court rules against countervailing duties for certain iron tubes and pipes

Wednesday, 05 June 2019 / Published in Customs, International Trade
On April 10, 2019, the General Court of the European Union (GCEU) handed down judgment in Case T-300/16, resolving to annul Commission Regulation (EU) 2016/387 of March 17 of 2016, establishing a definitive countervailing duty on imports of malleable iron cast iron tubes originated from India (hereinafter referred to as Regulation 2016/387) purchased from the supplier Jindal Saw Ltd, opening with this, the possibility of recovering the countervailing duty paid.