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

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

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

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

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

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