Brief Tax

In response to the extraordinary increase in food prices, an exceptional and temporary measure comes into force today providing for the transitional application of a Value Added Tax (VAT) exemption with the right to deduct (zero rate) to food products from the healthy essential food basket. It means that on purchases made of these goods

In the final stretch of the year, some measures were established to make a number of declarative, payment and billing obligations for 2023. Deferral of VAT payment in 2023 A permanent deferral system for the delivery of vat amounts has been established, which enters into force on 1 January 2023. Taxpayers may, without the need

Communication of invoice elements The communication of the elements of invoices and other tax-relevant documents issued in 2023 may be made until the 8th of the month following that of their issue, without any increase or penalty (although the legal deadline for this purpose is the 5th of the following month). In the month of