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Home / Tolley's EU and Global VAT /49 Spain /Reporting obligations (Spain) / Other returns (Spain)

Other returns (Spain)

49 Spain

Other specific returns which must be filed in Spain include the following:

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•�� Non-periodic VAT self-assessments (form 309) – which must be submitted on a quarterly basis by taxpayers who are not obliged to

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Margin scheme: second-hand goods, works of art, collectors' items and antiques (Malta)

Transfer of a business as a going concern (Portugal)

Liability for GST and pricing (Australia)

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Margin schemes: second-hand goods, global accounting, and auctioneers (Cyprus)

Margin schemes: second-hand goods, and global accounting (France)

VAT withholding (Ecuador)

South Africa - VAT submission guide

Key data (Bulgaria)

Simplified invoices (Nepal)

Time of supply – tax points (Germany)

Transfer of a business as a going concern (Lithuania)

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Self-billing (Netherlands)

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