Transfer of the use of vehicles to employees for their private use
Tax authorities launch an information campaign on the transfer of vehicles to employees for their private use The letters are aimed directly at high-end vehicles, which are common in both large companies and SMEs and on which the tax authorities are focusing their attention due […]
Obligations of sole proprietorships
As long as the sole proprietorship continues, the company shall expressly state that it is a sole proprietorship in all its documents, correspondence, order notes and invoices, as well as in all notices that it is required by law or the articles of association to […]
Are invoices issued on paper and subsequently sent by e-mail valid?
Whether an invoice scanned in physical format will be considered as an electronic invoice depends on whether the scanning or digitalization is performed by the issuer or by the recipient of the invoice. The Directorate General of Taxes (DGT) has recently resolved that the consideration […]
Cell phones provided to employees for business use
The Directorate General of Taxes (DGT) has recently ruled that providing cell phones to employees for professional use does not constitute remuneration in kind for personal income tax purposes. The consideration as remuneration in kind in personal income tax of the transfer by companies […]
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