In Spain, there is no legal provision that requires the use of a predefined cash register system- the use of a cash register is not regulated by law. Meaning: no obligation to install a system that records sales and issues invoices/receipts. So, we can say that there is no fiscalization in Spain in classic terms. Although the use of a cash register is not mandatory in Spain, nor does the legislation determine which type of cash register to use, any business that bases its activity on selling to the public needs some type of system with which to record cash inflows and outflows (usually POS terminals, cash registers).
Main requirements from the fiscalization perspective in Spain (state level)
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Spain
Author: Kristina Dosen
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Fiscal subject related
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4504
Content accuracy validation date:
04.03.2022
Content accuracy validation time:
10:57h
But, it is important to mention that companies are obliged to issue an invoice/receipt with a copy when there is the sale of goods, the provision of a professional and/or technical service, or the charge for the manufacture of a product. No certification of hardware or software is required.
Regarding receipts-or invoices, tickets (different names in Spain are used), they can be issued by any means, either on paper or with an electronic medium. The obligation by law is to provide all the information necessary to calculate the tax obligations. More precisely, taxpayers are obliged to issue an invoice/receipt
for each of its operations and deliver the original to the consumer, use these Invoices/receipts as a backup to keep books and accounting entries, and keep them until the VAT prescription, keep copies of Invoices/receipts in a safe place and deliver them to the TA or any competent body when requested.
From 2017, companies in Spain that declare their VAT every month can send the information from their registration books to the Tax Agency electronically via a special system called Immediate Information Supply system – SII-where special rules are applied.
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