The Tax Agency and Amazon have reached an agreement and from now on, the online sales platform will provide more information to the Spanish Treasury, data from sellers, every quarter. The information to be shared is the legal name, the VAT registration number or European identification numberregistered office, mailing address, the total number of units shipped to Spain, the percentage of units delivered from Spanish warehouses and the average price per sale, according to Cinco Días.
It highlights that Amazon is the first ‘marketplace’ that seals an agreement with the Tax Agency of this style. The following could be eBay or AliExpress, according to the plans of the public entity. Treasury highlights the importance of these platforms for Spanish vendors to market their products throughout the world, but this type of trade has also led to abuses of the tax system. There are companies that are not paying indirect taxes (such as VAT).
This new agreement is also intended to “ensure complete tax identification of those companies that, although not domiciled should pay VAT for selling their products to final consumers located In our country. For this, the registration of these non-resident operators is now facilitated. Therefore, it is intended for both Spanish companies that sell abroad and foreign companies that sell here.
AMAZON AUDIBLE: How is the NEW AMAZON PODCAST AND AUDIOBOOKS PLATFORM
New Treasury control plan
This agreement has been signed as a consequence of the 2022 Tax and Customs Control Plan (approved by resolution of January 26, 2022).
This document said that the Tax Agency is working “on mechanisms such as the implementation of structured personal income tax and VAT record books in a predefined way that allow easier management of tax obligations, the prohibition of the use of business information processing systems that allow the concealment of the true sales of an activityor the specific attention to the activity of Internet platforms dedicated to the intermediation or direct sale of goods or services”.
The problem lies in the fact that digital activity and electronic commerce are, ultimately, emerging areas of action on which combine the mechanisms already mentioned in these guidelines such as: obtaining information, its systematization and analysis, the execution of specific actions or the promotion of national and international collaboration to act on a world, the digital one, in a constant process of change and evolution.
In that document, it was already stated that the objective would be “to offer these taxpayers the opportunity to improve their fiscal behavior” and that for this it was Obtaining information from digital platforms is essential that act as intermediaries and put businessmen and consumers located anywhere in the world in contact.