New regulations for 2018

SII: Order HAC/187/2018 of 22 February amending Order HAC/417/2017 of 12 May

Order HFP/187/2018, of 22 February, was published in the Official State Gazette on 27 February, modifying Order HFP/417/2017, of 12 May, governing the regulatory and technical specifications regarding the keeping of Record Books for Value Added Tax via the Tax Agency's E-Office, in article 62.6 of the Regulation on Value Added Tax, approved by Royal Decree 1624/1992, of 29 December, and other tax regulations, and form 322, 'Value Added Tax'. Group of companies. Individual form. Monthly self-assessment. Payment of Value Added Tax on imports paid by Customs", approved by Order EHA/3434/2007 of 23 November.　

In the 'General information' section of the 'SII' (Immediate Disclosure of Information) banner, an explanatory note has been incorporated explaining the new changes.