The crisis caused by the spread of COVID-19 has led Brussels to propose the entry into force of VAT directives 2017/2455 and 2019/1995 on July 31, 2021; and to propose new time periods for the filing and exchange of information under Council Directive 2011/16/EU (DAC6).
Starting from November 1st 2019, Poland has implemented new rules for making payments to VAT taxpayers under which in particular cases the amount of VAT must be paid to the separate bank account of the supplier (so called split-payment). The implementation came as a continuation of the sealing process of VAT system in Poland and replaced reverse charge method of settling VAT in the domestic transactions.
The Spanish Tax Agency (AEAT) publishes new leaflets to assist operators with their obligations in relation to Brexit (see here).
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.
Call-off stock or consignment stock is specifically regulated, changes are introduced into chain sales, and requirements are laid down for applying the exemption to intra-Community supplies of goods.