Dear client: Yesterday, November 18, the PNV amendments to combat VAT fraud on hydrocarbons were approved.
These are amendments 31: Monthly VAT is approved for all petroleum operators from the start of their activity.
And amendment 32: petroleum operators who do not meet certain conditions that make them reliable for the AEAT will have to pay or guarantee in advance the payment of VAT accrued upon leaving the tax warehouses, making these establishments responsible for managing the control of who must pay VAT in advance or not.
