VAT proposals in draft 2023 budget law: U&E rule, Bad debts, E-Commerce, ….

The “draft 2023 budget law” provides for a range of value added tax (VAT) measures, the majority of which would become effective 1 January 2023.

The VAT measures are described as follows (and in further detail at the link below):

• An amendment to the “use and enjoyment rule”—on the place of supply of certain services—would provide different rules depending on whether the services in question are rendered to VAT entrepreneurs and professionals or to private individuals.
• Certain aspects of the rules and procedure for the recovery of VAT on bad debts would be amended to better align the Spanish VAT Law with European legislation and case law.
• …

Source KPMG

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