Tax Alert: 2020 VAT draft news
03/01/2020
2020 VAT DRAFT NEWS: Draft adaptation of Law 37/1992, on VAT and its implementing regulation to Directive (EU) 2018/1910, of 4 December, amending Council Directive 2006/112/EC (VAT Directive), which introduces changes, applicable as of 1 January 2020, to harmonise and simplify the provisions for the application of the exemption in intra-Community transactions in general, as well as the regulation of chain transactions and the sale of goods on consignment.
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