Spain Royal Decree-Law for New E-Commerce Rules and Extended 0% VAT Rate for COVID-19 Medical Supplies

The Spanish Tax Agency has issued a release announcing Royal Decree-Law 7/2021 of 27 April 2021, which was published in the Official Gazette on 28 April 2021. The Decree-Law provides for the transposition of Council Directive (EU) 2017/2455 regarding e-commerce and comes into force on 1 July 2021.

As previously announced by the Tax Agency, this includes the new One Stop Shop (OSS), which replaces the mini One Stop Shop (MOSS) and covers an expanded scope of supplies including Intra-Communi…