The requirements of a Spanish invoice are set out in Article 226 mentioned above are:Ģ) A sequential number, based on one or several series that uniquely identifies the invoice.ģ) The VAT identification number (cif, dni, nie), with which the taxpayer has made the delivery of goods or the provision of services.Ĥ) The identification number of the acquirer or the recipient for the purposes of VAT, with which a delivery of goods or a provision of services for which the debtor of the tax has been received.ĥ) The full name and fiscal address of the taxpayer and the acquirer or consignee.Ħ) The quantity and type of the goods supplied or the scope and nature of the services provided. Main formal requirements of an invoice in Spain If a taxable person established in the community carries out the operation the recipient must possess the original invoice issued by the supplier that must contain the requirements set out in Article 226 of the Directive 2006/112 / EC, of Novem(VAT Directive). When a taxpayer, an entrepreneur or professional not established in the community, makes an investment, the accounting prove of the operation should be kept by the recipient. Distance sales and delivery of goods when these are subject to special taxes, when takes place in Spanish taxable zone.Delivery of good intended to be installed or assembled before being handed to the customer, when the final procedure takes place in the Spanish taxable area.When a public administration or a legal person, not acting as a business or professional, receives the goods or services. ![]()
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