Some EU Member States, such as notably Spain, Portugal, Poland, Italy, The United Kingdom, Ireland and Belgium, have already introduced measures in regards to VAT obligations and payment aiming at reducing the financial impact of Coronavirus. Other countries may follow shortly. If your business is facing difficulties because of the current outbreak and struggles to fulfil VAT obligations, please do not hesitate in contacting us and we will check whether VAT simplification or mitigation measures are available and assist with their implementation.
No more annual filing of European Sales Lists
Up now, it was possible to submit the European Sales Lists (ESL - modelo 349) on an annual basis in Spain, if conditions were met (depending on the turnover and the level of intra-EU supplies of goods).
The annual declaration period for ESL is now abolished. In 2020, modelo 349 may therefore be submitted on a monthly or quarterly basis only.