Goods Imported From Non-EU Countries (Spain)

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Commentary

49 Spain

Goods entering the EU from a non-EU country will be subject to import VAT and customs duty. The named importer will be

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Foreign businesses (Saudi Arabia)

Sweden - VAT submission guide

Tour operators margin scheme (Romania)

Time of supply – tax points (South Africa)

Accounting records (Austria)

Transfer of a business as a going concern (Belgium)

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Goods imported from non-EU countries (Spain)

49 Spain

Foreign businesses (Saudi Arabia)

Sweden - VAT submission guide

Tour operators margin scheme (Romania)

Time of supply – tax points (South Africa)

Accounting records (Austria)

Transfer of a business as a going concern (Belgium)

Transfer of a business as a going concern (Lithuania)

VAT deregistration (Germany)

Appointing a fiscal representative (Mexico)

Penalties and interest (Estonia)

Flat rate scheme for farmers (Luxembourg)

Transfer of a business as a going concern (Indonesia)

Chile - VAT submission guide

Refunds of GST to non-New Zealand businesses (New Zealand)

Portugal - VAT registration guide

Credit notes (Belgium)

Zero-rated supplies (Pakistan)

Greece - VAT registration guide

Bulgaria - VAT registration guide

France - VAT registration guide

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Goods imported from non-EU countries (Spain)

49 Spain

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