As of July 1, 2021, Value Added Tax (VAT) regulations related to the taxation of e-commerce transactions were implemented in compliance with the transposition into Spanish law of Directive 2017/2455. This regulation introduced a notional provision according to which, when certain online deliveries of goods are made through a digital platform, the platform itself is… Continue reading Tax advisor: New VAT obligations for payment service providers to be introduced from 2024 onwards