Changes in the Spanish invoicing and VAT ordinances and related regulations

In the Official Gazette of October 26, 2013, the Royal Decree 828/2013 of October 25, 2013 has been published; it modifies several ordinances, among other, the VAT ordinance and the invoicing ordinance.

The main changes are the following:
The introduction of the cash criteria new special scheme as of January 1, 2014 by virtue of Law 14/2013, of September 27, motivates that changes both in the invoicing and VAT ordinances are introduced so to further regulate the new regime and introduce specific formal obligations. Among other, these changes relate to:

• Census obligations to benefit from the regime (application in December the previous year).
• The obligation to include a special mentioning in the invoice when related to a transaction eligible for the special cash regime.
• The obligation to include special mentions at the VAT registers of invoices issued and invoices received for transactions within the scope of such a special regime.

The obligation to file an informative return of transactions with third parties (form 347) is modified so to:
• Contemplate certain specialities as regards those affected by the special cash regime.
• Ask for special identification of transactions affected by reverse charge or eligible for the exemption of the VAT warehouse regime.
• Include a control measure as regards the special VAT refund procedure for the non-established, consisting in the obligation to mention the VAT number in another member state provided by the non-resident client lacking a Spanish tax identification number (NIF).

Special provisions are introduced in connection with:
• Recent new reverse charge situations of the VAT Law (transfer of immovable property and subcontracting of work on immovable property).
• Electronic information to provide Customs as regards certain exemptions.
• Electronic information to provide the Authorities for the case of the reduction of taxable base in bankruptcies and bad-debts.
• Adaptation to HvJ Case C-588/10 involving the need to prove the issuing of a rectifying invoice when the taxable base is modified.

The speciality existing as regards the monthly VAT return for July has been eliminated. As a result the same cannot be filed any more along with the monthly VAT return of August. The deadline is so reduced from September 20 to August 20.

The extension to all taxable subjects obliged to file VAT returns electronically (all mercantile companies) of the obligation to file the monthly informative form 340 including the VAT registers, in principle to start in 2012, has been derogated. As a result, only companies which apply for the special monthly refund regime are oblige to file form 340.

The requisites for the reimbursement directly to the client of the VAT unduly charged by the supplier have been modified so to prevent fraud.

Via Spain – Changes in the Spanish invoicing and VAT ordinances and related regulations – VAT Resource.


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