##  [Spanish Ministry of Finance opens public consultation period for intra-Community VAT amendments set to come into force on January 1](/pl/en_GB/new/spanish-ministry-finance-opens-public-consultation-period-intra-community-vat-amendments-set) 

# Spanish Ministry of Finance opens public consultation period for intra-Community VAT amendments set to come into force on January 1





Spain - 10 / 02 / 2019





VAT alert













- <a aria-label="Link" class="fs-5" data-content="Copied link" data-placement="top" data-toggle="popover" data-trigger="focus" data-url="https://www.garrigues.com/pl/en_GB/new/spanish-ministry-finance-opens-public-consultation-period-intra-community-vat-amendments-set" id="get-app-artwork" role="button" tabindex="0"></a>
- [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/pl/en_GB/new/spanish-ministry-finance-opens-public-consultation-period-intra-community-vat-amendments-set)
- [](<https://twitter.com/intent/tweet?text=Spanish Ministry of Finance opens public consultation period for intra-Community VAT amendments set to come into force on January 1&url=https://www.garrigues.com/pl/en_GB/new/spanish-ministry-finance-opens-public-consultation-period-intra-community-vat-amendments-set>)
- [](<https://www.facebook.com/sharer.php?u=https://www.garrigues.com/pl/en_GB/new/spanish-ministry-finance-opens-public-consultation-period-intra-community-vat-amendments-set&t=Spanish Ministry of Finance opens public consultation period for intra-Community VAT amendments set to come into force on January 1>)

 







   Previous    Next  















**Ministry of Finance has published a draft law and a preliminary bill for a royal decree to implement in Spain the EU provisions introducing changes in relation to VAT in intra-Community trade in goods and opens the period for comments and public information. The time limit for sending comments on the instruments is October 18.**





Their amendments relate to:

- Consignment stock, in which an operator ships goods to another member state to be sold at a later date to a prearranged buyer;
- Chain supplies: consecutive sales of the same good for which there is only one movement from the first seller to the end customer, and
- Proof of dispatch for intra-Community supplies of goods which, through implementation of the EU legislation, may benefit from presumptions based on certain specific forms of proof.

The instruments may be read on the Ministry’s website [here](https://www.hacienda.gob.es/es-ES/Normativa%20y%20doctrina/NormasEnTramitacion/Paginas/normasentramitacion.aspx).









[Tax](/pl/en_GB/tags/tax), [VAT](/pl/en_GB/tags/vat), [Spain](/pl/en_GB/tags/spain), [European Union](/pl/en_GB/tags/european-union)







 

 



 

 

### Contacts

 

 ![Eduardo Abad Valdenebro - Garrigues](/sites/default/files/styles/medium/public/team/photo/Eduardo_Abad_Valdenebro_en_20260611.jpg?itok=XJmuqiG8)

[Eduardo Abad](/pl/en_GB/team/eduardo-abad-valdenebro)




![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact](<mailto:eduardo.abad@garrigues.com >)

- +34 91 514 52 00
    
    [Madrid](https://www.garrigues.com/pl/en_GB/office/madrid)
 










 ![](/sites/default/files/styles/medium/public/team/photo/10000310.jpg?itok=dXpb2782)

[Carlos Gómez](/pl/en_GB/team/carlos-gomez-barrero)




![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact](<mailto:carlos.gomez.barrero@garrigues.com >)

- +34 91 514 52 00
    
    [Madrid](https://www.garrigues.com/pl/en_GB/office/madrid)
 










 

[Find more professionals](../team)

 

 



 

### Related services 

 

- [Tax ](/pl/en_GB/services/tax)
 


 

 



 

### Related offices

 

- - [Madrid](/pl/en_GB/office/madrid)
 


 

 



 

## Find a publication

   

- [Administrative and Constitutional Law](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A1422)
- [Agribusiness and Food](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A1417)
- [Automotive](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A1419)
- [Banking and Finance](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A1443)
- [Corporate and M&amp;A](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A1441)
- [Criminal Law and Internal Investigations](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A1434)
- [Data Economy, Privacy and Cybersecurity](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A10913)
- [Dispute Resolution: Litigation and Arbitration](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A1412)
- [Energy](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A10916)
- [EU and Antitrust Law](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A1416)
- [Family Business](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A1413)
- [Fashion Law](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A1435)
- [Financial Regulation](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A10915)
- [Human Capital Services](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A1431)
- [Infrastructure](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A10914)
- [Insurance](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A1438)
- [Intellectual Property](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A1421)
- [Labor and Employment](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A1424)
- [Life Sciences and Healthcare](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A1429)
- [Media and Entertainment](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A1433)
- [Planning, Zoning and Environment](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A1444)
- [Private Equity](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A1439)
- [Real Estate](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A10927)
- [Restructuring and Insolvency](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A1420)
- [Securities Markets](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A1442)
- [Sports](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A1430)
- [Startups &amp; Open innovation](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A1426)
- [Sustainability](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A10921)
- [Tax](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A1425)
- [Technology, Communications and Digital](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A1436)
- [Tourism and Hotels](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A1432)
- [Transport, Logistics and Shipping](/pl/en_GB/markdownify/node/7634?f%5B0%5D=service%3A1428)

 Facet Services detail

 



- [Publications](/pl/en_GB/markdownify/node/7634?f%5B0%5D=publication_type%3A794)
- [Newsletters](/pl/en_GB/markdownify/node/7634?f%5B0%5D=publication_type%3A107)
- [Garrigues collection](/pl/en_GB/markdownify/node/7634?f%5B0%5D=publication_type%3A101)
- [Laws: amendments at a glance](/pl/en_GB/markdownify/node/7634?f%5B0%5D=publication_type%3A104)
- [News](/pl/en_GB/markdownify/node/7634?f%5B0%5D=publication_type%3A105)

 Facet Publication type detail

 



  Min  

 Max  

 







 

## News search engine