Access the full document VAT challenges and opportunities in the new digital economy
It is with great pleasure for the Madrid VAT Forum Foundation to present the project on the challenges and opportunities posed by the digital economy in the field of VAT.
The phenomenon of the digital economy is undergoing a real revolution today. An enormous effort is being made by national administrations, as well as supranational bodies to ensure that this type of economy is taxed in the most reasonable and fair way possible.
The project has been developed by the Madrid VAT Forum Foundation with the participation of some renowned voices in the field of VAT in Europe.
Foundation activities
Publications and articles
Spanish version
2024: Nuevas obligaciones en el IVA para los proveedores de servicios de pago
El 1 de julio de 2021 entró en vigor la normativa del IVA relativa a la tributación de las operaciones de comercio electrónico (transposición a la normativa española de la…
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Supplies for consideration in the course or an economic activity. A recurring issue with no one-size-fits-all solution
The Court of Justice of the European Union (CJEU) issued an interesting judgment a few days ago (30 March 2023, case C-612/21, Gmina O.) in which it answered the question…
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Digital platforms and electronically supplied services. What does the fenix case mean for VAT management?
On 29 February, the CJEU finally issued its judgment in the Fenix International case (C-695/20). This is an important judgment that we foresee will have a considerable impact on today’s…
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ViDA. Tercera parte. Facturación electrónica y notificación digital de operaciones intracomunitarias
En este nuevo post sobre el contenido de la propuesta denominada “VAT in the Digital Age” (ViDA) publicada por la Comisión Europea el pasado 8 de diciembre de 2022, explicaremos…
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A more reasonable use and enjoyment rule and other VAT developments in Spain for 2023
In the last days of the year, a large number of regulations of all kinds are always approved and the year 2022 was no exception. In the case of Spain,…
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ViDA. Segunda parte. Hacia un único registro de IVA comunitario
Segunda de las propuestas referida a lo que la Comisión Europea ha denominado Single VAT Registration y que lo que pretende es que los sujetos pasivos del impuesto puedan operar en todo el ámbito de la UE con el menor número de NIFs IVA posible
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SPAIN JOINS THE TREND TOWARDS MANDATORY ELECTRONIC INVOICING However, some questions still need to be clarified
Just a few weeks ago, a new Spanish law for the creation and growth of companies was officially published. This is not a tax law, but rather a law that…
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ViDA. Primera parte. IVA y economía colaborativa
El pasado 8 de diciembre, la Comisión Europea publicó su tan esperada propuesta denominada “VAT in the Digital Age” y que es conocida en todo Europa con el acrónimo ViDA…
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Past events
- Date of the event: 8th February 2024.
- Place: Online event
- Topic of the conference: “2024-2028 The times of VAT in the Digital Age”
- Number of attendees: 193
- Link to the site of the event