EU member states may transfer to their national VAT territory the taxation of those supplies of services which, according to the localization rules, are understood to be outside the territory of the EU but are used or exploited in the territory of application of their national VAT.
When issuing an invoice for an intra-community customer or receiving one from a supplier in another EU country, one type of VAT or another will be applied and will have to be included or not on the invoices.
Law 39/2015 aims to implement electronic administration in the procedures and validation of citizens’ requirements, shorten the times for submitting applications, notifications and responses and thus improve efficiency in the use of public resources.
This new regulation has the objective of clarifying the right to information of the representation of employees in the digitalized working context and the regulation of the employment relationship in the field of digital delivery platforms.
RD-Law 1/2021, 12th January, introduces new features in the General Accounting Plan to adapt it to the accounting criteria adopted by the European Union and will be applicable for fiscal years beginning on January 1 January 2021.