New regulations for 2019
Skip information indexContent extension in the VAT Virtual Assistant
The "Virtual Assistant", a help tool included in the VAT portal, expands its contents with a section called "Does the operation carry VAT?" (sales and services located in the peninsula and the Balearic Islands)". Its objective is to resolve doubts regarding the subject matter of the operation, application of exemptions or reversal of the passive subject. If the question refers to subjection to VAT in relation to the location rules for deliveries of goods or services, you must select the "Foreign trade" block.
The user may obtain a copy of the conversation held by sending it to the email address indicated.
The information provided by the Assistant will undergo continuous improvement and updating, taking users' opinions into account.