Public Spain Author: Kristina Dosen
The traceability of receipts or invoices is one of the main requirements of the new fiscalization system in Spain. It is materialized through the chaining that the SIF makes of the billing records. What does this actually mean?

Fiscal subject related

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Content accuracy validation date: 25.03.2024
Content accuracy validation time: 08:00h


it is limited to the SIF. Once the records are duly chained and generated (and signed or sent to the AEAT), the regulation and order do not enter into what is subsequently done with the billing records generated (such as their possible sending to other systems with the idea of using them for other purposes), beyond demanding their conservation, legibility, and accessibility in the future. This means that after the fiscalization is performed, the taxpayers can send the record book for accounting to an external company.

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