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A translator seeks clarification regarding invoicing obligations, VIES registration, and summary statements when providing services to clients within and outside the EU. The Directorate-General for Taxes (DGT) clarifies that VAT liability depends on whether the recipient is a taxable person or a private individual, and whether the service is effectively used in Spain.
Translators must correctly identify the tax status of their clients and the location of service use to determine the correct VAT treatment for EU and international transactions.
The tax team reviews your specific situation.
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