New regulations for 2018

New VAT help service: Goods delivery locator

An extended version of the help service called “Locator” has been added to the VAT and Immediate Supply of Information on VAT (SII) portals, including the place where the goods are delivered, distinguishing between interior deliveries, intra-community and to other countries.

Specifically, this tool indicates where the delivery of a good is located, if it is subject to or exempt from VAT, who should declare the VAT due in the operation and how it is declared in the event of not being subject or exempt in the territory where Spanish tax applies; it will also state if VAT should be charged on the invoice or not.