New regulations for 2020
Skip information indexExplanatory notes on "quick fixes" (Spanish version)
The Commission publishes a translated version in Spanish of the explanatory notes on the so-called "quick fixes" or "quick solutions", simplification measures in intra-community trade approved by Directive ( EU ) 2018 /1910 of the Council, of December 4, 2018 and incorporated into our internal regulations through Royal Decree-Law 3/2020 of February 4.
These explanatory notes analyze the treatment of consignment sales agreements, chain sales, the requirement for the client's VAT NIF to apply the exemption for intra-community deliveries and proof of transport.