The Tax and Customs Control Plan contains the general guidelines on the verification and investigation procedures to be carried out by Tax and Customs Authorities during 2019 to taxpayers with identified as risky, in order to mitigate tax and customs fraud.
On January 17, the Spanish Tax Administration (AEAT for its acronym in Spanish) published the “Tax and Customs Annual Plan for 2019”. This plan constitutes a guideline to be followed by the AEAT in tax and customs audits to be to be carried out by it during 2019.
Below you will find the risk profiles and the list of actions that will be subject to verification during this fiscal year, in customs matters and indirect taxation:
- The use of customs pre-declarations will be strengthened within the framework of the EU Single Window.
- The dissemination of actions will be intensified in view of the possibility of not reaching an agreement between the United Kingdom and the EU within the framework of BREXIT.
- Customs control offices will continue the reassessment of customs authorizations and procedures (including the Authorized Economic Operator) until May 1, 2019.
- Authorization requests for simplified procedures will be prioritized for those cases in which provisional customs values are declared pending a final value in accordance with the transfer pricing policies.
- Greater physical and documentary controls regarding the import and export of goods subject to non-tariff regulations, in particular, those related to food, medicines, radioactive material, defense and dual use, fauna and flora in danger of extinction and hazardous waste.
- Review of the information contained within customs declarations, in particular, as regards customs value.
- The origins that will be under surveillance and control will be those of Asian countries and those declared of the United States (in particular, textiles, consumption and those for which the EU adopted extraordinary measures).
- Control of proofs of origin on which the application of tariff preferences or reduction / exemption of anti-dumping duties is justified.
- The checks on cash movements by travelers will be intensified to detect undeclared amounts of money or higher than those authorized.
- Controls on the maintenance of customs warehouses, warehouses for temporary storage, authorized shippers and recipients, and on the goods linked to them.
- Activities carried out by holders of special regimes will be controlled, as well as those holders with global guarantees and waiver of guarantee.
- Control over the management of the Outward Processing Relief regime will be intensified.
- Continuous evaluation controls will be implemented on the data of taxpayers, with the purpose of detecting omissions in registers and in the submission of declarations.
- The data contained in the census of intra-EU operators (ROI for its acronym in Spanish) will be verified and preventive visits will be made to logistics companies in the framework of the actions of intra-EU control linked to the existence of VAT carrousel fraud, in particular, those detected in the automotive sector.
- The intra-EU transactions linked to the first deliveries after the importation of electrical material and components (not covered by the reverse charge procedure) will be subject to control.
- Controls in the VAT refund paid on acquisitions of goods made by non-resident travelers in the VAT territory where the tax is applied will continue.
- Tax Authorities will use the information provided through the Immediate Supply of Information on VAT (SII) to detect deviations in determining and paying VAT.
- Controls on the maintenance of the VAT warehouses and to the goods linked to them.
Excise Duties and Green Taxes
- Audits will be carried out on goods under suspension relief with reduced or exempt excise duty.
- Control of the movement of goods subject to excise duties and to the accompanying documentation that justifies said movement.
- Compliance with the excise duty warehouses and control of the activities carried out in them, and goods linked to them will be monitored.
- Withdrawals of suspension reliefs with a subsequent exportation will be specially monitored.
- There will be a purge in the censuses of the Excise Duties; CAE, CIE, CAC, CAF and a special control to the holders benefited with exemptions, reduced rates and refunds.
- Verification of the IVPEE (electricity tax) regarding the submission and verification of the self-assessments of the tax, both those relating to quarter payments and annual payments.
Other important considerations:
- On 20 May 2019, the rules on traceability of tobacco products provided in Directive 2014/40 / EU will come into force.
- By October 2019 the works and the design of the Virtual VAT Assistant "AVIVA" will finish.
How can we assist you?
We strongly recommend carrying out preventive control measures that anticipate, diminish or mitigate risks that will be part of the scope of review of the verification actions to be carried out by the Tax Agency. With more than 30 years of experience in indirect taxation and audit procedures, we are at your disposal for any questions or comments that may arise, prior, during and after an audit or verification procedure.