By regulations, in Spain entrepreneurs and professionals must keep:
- Invoices/receipts received
- The copies or matrices of the Invoices/receipts issued in accordance with the law
- The accounting documents
- The receipts justifying the reimbursement of the compensation of the special regime for agriculture, livestock, and fishing, both the original of the former, by its issuer, and the copy, by the owner of the holding
- The supporting documents for the payment of the Import Tax
The obligation in Spain to keep invoices/receipt and other documents
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1750
Content accuracy validation date:
20.07.2022
Content accuracy validation time:
15:55h
It is important to state that these documents must be kept in such a way as to guarantee access to them by the Tax Administration without delay, except for duly justified reasons. This obligation can be fulfilled through the use of electronic means. Also, conservation by electronic means must be carried out in such a way as to ensure their readability in the original format in which they were received or sent, as well as, where appropriate, that of the associated data and signature verification mechanisms or other authorized elements that guarantee the authenticity of its origin and the integrity of its content.
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