Regarding the new requirements in business billing programs which will be present soon in Spain, they will be applied to:
• Corporate taxpayers, except exempt or partially exempt entities
• Taxpayers for personal income tax with income from economic activities
• Entities under the income allocation system that carry out economic activities
• IRNR taxpayers with a permanent establishment in Spain
In the following, let's find out what are the main requirements for the billing programm.
Who is the subject of the new fiscalization system in Spain and what is the main requirement of it?
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
781
Content accuracy validation date:
31.03.2022
Content accuracy validation time:
09:28h
Main requirements for billing programs:
• Sending billing information in real-time, continuous, automatic and secure to the Administration.
• No ability to modify or alter records/billings/sales data
• Provided with traceability to verify the sequence of data creation-chain of transactions
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