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There is no obligation to install a system that records sales and issues invoices/receipts. Currently, no certification of hardware or software is required.
Spain
From 2017, the use of electronic billing tools was presented- a system that simplifies the declaration of VAT since taxpayers can electronically send the invoices/receipts generated in the tax period to the Tax Agency. The Tax Agency launched a new VAT tax management system- Immediate Supply of VAT Information or SII - through which it is possible to send all the invoices/receipts generated by a company through the AEAT (The State Administration of the Tributary Administration) Electronic Headquarters.
Type of fiscalization: non-fiscal country
Latest news for Spain
See moreHow is a copy of the invoice and simplified invoice treated in Spain?

Entrepreneurs and professionals or taxpayers can only issue an original invoice/simplified invoice (receipt). But, in certain situations, there is the possibility to issue a copy of the invoice receipt/ simplified invoice. More precisely, that will be possible: a) when in the same delivery of goods or provision of services multiple customers concur (in this case, it must be recorded in the origina... Read more

How is a copy of the invoice and simplif...

Entrepreneurs and professionals or taxpayers can only issue an original invoice/simplified invoice (... Read more
The supply of live virtual events will be taxable in the country where the consumer purchasing the online attendance resides
On April 6, 2022, the Council of the European Union amended the EU VAT Directive in relation to the place of supply for live virtual events. In accordance with the amendment, starting from January 1, 2025, 2025, the supply of a live virtual event is taxable in the country where the consumer purchasing the online attendance resides, which means that virtual event providers will need to charge VAT... Read more

The supply of live virtual events will b...
On April 6, 2022, the Council of the European Union amended the EU VAT Directive in relation to the... Read more
How is rounding prices of services and goods managed in Spain?

Are you familiar with the process of rounding of prices of services and goods in Spain? We unveil the details in the following. Read more

How is rounding prices of services and g...

Are you familiar with the process of rounding of prices of services and goods in Spain? We unveil t... Read more
New document was uploaded: Provincial Decree 32/2020, of December 22, approving the Regulations that develop the TicketBAI obligation (ES)

This regulation explains the most important information regarding the TicketBai system for issuing and sending invoices/receipts in Gipuzkoa (Basque-Spain). Read more

New document was uploaded: Provincial De...

This regulation explains the most important information regarding the TicketBai system for issuing a... Read more
New document was uploaded: Provincial Decree 32/2020, of December 22, approving the Regulations that develop the TicketBAI obligation (EN)

This regulation explains the most important information regarding the TicketBai system for issuing and sending invoices/receipts in Gipuzkoa (Basque-Spain). Read more

New document was uploaded: Provincial De...

This regulation explains the most important information regarding the TicketBai system for issuing a... Read more
The treatment of discounts in Spain

In the terms of fiscalization, the question appears in terms of how discounts are treated in the TBAI system. Are they allowed? Read more

The treatment of discounts in Spain

In the terms of fiscalization, the question appears in terms of how discounts are treated in the TBA... Read more
Latest document for Spain
See moreProvincial Decree 32/2020, of December 22, approving the Regulations that develop the TicketBAI obligation (ES)

This regulation explains the most important information regarding the TicketBai system for issuing and sending invoices/receipts in Gipuzkoa (Basque-Spain). Read more
Provincial Decree 32/2020, of December 2...

This regulation explains the most important information regarding the TicketBai system for issuing a... Read more
Provincial Decree 32/2020, of December 22, approving the Regulations that develop the TicketBAI obligation (EN)

This regulation explains the most important information regarding the TicketBai system for issuing and sending invoices/receipts in Gipuzkoa (Basque-Spain). Read more
Provincial Decree 32/2020, of December 2...

This regulation explains the most important information regarding the TicketBai system for issuing a... Read more
Functional and technical specifications of the Ticket BAI 1.2 system (ES)

This document explains the main technical functionalities of the TBAI system for the Basque region in Spain. Read more
Functional and technical specifications...

This document explains the main technical functionalities of the TBAI system for the Basque region i... Read more
Functional and technical specifications of the Ticket BAI 1.2 system (EN)

This document explains the main technical functionalities of the TBAI system for the Basque region in Spain. Read more
Functional and technical specifications...

This document explains the main technical functionalities of the TBAI system for the Basque region i... Read more
General Tax Foral Regulation - Gipuzkoa

This Foral Regulation establishes the principles and general legal rules of the tax system of the Historical Territory of Gipuzkoa (Basque region). Read more
General Tax Foral Regulation - Gipuzkoa

This Foral Regulation establishes the principles and general legal rules of the tax system of the Hi... Read more
We present you a document that explains VAT and OSS (One-Stop System) in the EU, which Directives and Regulations do regulate EU VAT Legislation. Read more
VAT & One Stop Shop System in EU
We present you a document that explains VAT and OSS (One-Stop System) in the EU, which Directives an... Read more