The Congress of Spain has approved the Law for the Creation and Growth of Companies. According to this regulation, all entrepreneurs and professionals must issue, send, and receive electronic invoices in their business relationships with other entrepreneurs and professionals. Additionally, the recipient and the sender of electronic invoices must provide information on the status of the invoices. I... Read more

Some changes regarding TicketBai obligation were introduced in the Basque region Alava. However, regarding the other two Basque provinces, the timelines for TicketBai adoption have not been changed, at least for now. Namely, the adoption of TicketBai software in Alava was expected by 1 October 2022. But, because of the request of large taxpayer groups in Alava, the Tax Authority has deferred the... Read more

In an effort to suppress tax fraud in online sales the EU adopted EU Directive 2011/16/EU to improve administrative cooperation in the field of taxation between EU countries (So called DAC7). The directive directs platform operators to collect information about the sellers on the platform and the sales generated from it and to report it to the responsible authority. At the same time, the individ... Read more

Spain is on its way to implementing countrywide e-invoicing, similar as it is on other EU countries. On 8 July 2022, the Spanish government published new proposals to the “Ley Crea y Crece” draft law and provided more details on the new e-invoicing law that will affect private entities in Spain. Let us remind you: e-invoices represent a unique system in relation to issuing and receiving electronic... Read more

Q&A is a crucial document containing answers to common questions when it comes to fiscalization. Its content spares the precious time you would invest in researching this specific field. This document prepared by our experienced fiscal experts unveils answers to questions such as: What is the type of fiscalization in the country? When did it start and what was the timeline? What does the history of changes look like? What is the law? Which are the other regulations? Where does fiscal law need to be implemented? These examples concern only some general questions, but there are also chapters describing journals, communication with authorities, taxes, VAT, etc., and therefore questions and answers concerning these topics. Read more

Some new regulations were published in one of the provinces in the Basque region, Gipuzkoa. It is in relation to novelties for data in TBAI files. Additional information will be required in TBAI to be in compliance with the obligation to keep the record books through the electronic headquarters of the Provincial Council of Gipuzkoa. Additional information includes, where appropriate, the followin... Read more