Tax Updates: April 19th, 2022

Consistent with our commitment to provide updated information on current tax issues, we outline below the clarifications provided with Circular E.2019/2022 in relation to the changes pertaining to intra-community transactions, widely known as “Quick Fixes”.

In this edition (Download PDF , 0.2 MB)

• “Call-off stock” arrangements
• Chain transactions
• Fundamental requirements for the application of zero-rated intra-community supplies
• Proof of transport/documentation to evidence the intra-community nature of supplies