From 1 March 2015, new value added tax (VAT) reverse charge requirements will come into effect in Spain. The changes are in regard to the 2013 EU Quick Response Mechanism for VAT reverse charge, which was developed as an anti-fraud measure to counter suppliers claiming sales as zero-rated intra-Community supplies when the sales are actually domestic with full VAT charged, but not paid. This applies mainly to the sale of personal computer, tablets, computer chips, games consoles, carbon tradin…