Spain
Ten key questions on the new requirements for invoicing software and submission of information to the Spanish Tax Agency (AEAT)
A new regulation establishes the requirements for invoicing systems and software used by business owners and professionals, including obligations:
- for manufacturers and marketers of invoicing systems and software, and
- for business owners and professionals in general, with some exceptions.
This regulation takes a further step in the process of digitalization and taxpayer cooperative compliance initiated with the VAT immediate information system (SII – IVA).