B Law & Tax
26 July 2023

Tax advisor: Navarra has made changes to its VAT and Excise Tax regulations in order to harmonize them with those of the common territory.

Today, July 17, the Official Gazette of Navarra published in the Official Gazette of Navarra the FORAL LEGISLATIVE DECREE 3/2023, of June 21, on tax harmonization. With this measure, Navarre seeks to align its regulations on Value Added Tax (VAT) and Excise Duties with those of the common territory. It includes the amendments made at the state level by Law 11/2023, of May 8, related to the accessibility of products and services, migration of qualified persons, taxation and digitalization of notary and registry actions; as well as by the amendments to Laws 12/2011, on civil liability for nuclear damage or damage caused by radioactive materials, and 13/2023, transposing the Directive on administrative cooperation in tax matters.

Laws 11/2023 and 13/2023 of May introduce amendments to the Value Added Tax (VAT) Law. The first law includes Council Directive (EU) 2020/284, which establishes requirements for payment service providers, imposing on them the obligation to keep detailed records of cross-border payments and to provide this information to the tax administration. Therefore, the title “Obligations of taxable persons” has been divided into two chapters, in order to systematize the specific obligations related to e-commerce.

On the other hand, Law 13/2023 modifies the special regime applicable to distance sales of goods imported from third countries or territories. This amendment allows entrepreneurs and professionals based in the Canary Islands, Ceuta or Melilla to benefit from the VAT import regime for e-commerce without the need for a representative established in the Community. In this case, the Kingdom of Spain will act as the Member State of identification for the regime, and the Spanish tax administration will be responsible for the control of these operators.

Law 11/2023 also amends Law 38/1992 and its Regulations to harmonize Excise Duties with Council Directives (EU) 2020/262 and (EU) 2020/1151. The changes include adapting terminology and procedures, coordinating customs and excise procedures, and updating codes for alcohol-derived products.

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