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Through them, you must include not only the amount of the products or services sold, but also the applicable VAT and income tax deductions. In later sections, we will look at each of those elements in detail. At the end of the quarter, you must collect all the invoices sent to your customers (in addition to those you have paid) and send them to ...
Simplified invoice. Number and serial if apply. Date of issue. Transaction date, if this is different from the issuance date. Tax ID No., full name, and business name of the issuer. Identification of the goods or services supplied. Tax rate, and optionally also the expression “ VAT included”. Total consideration.
As with all EU states, Spain permits the use of electronic invoices under certain conditions. Spanish invoice requirements. Invoices must contain at least the following basic information: Date of issuance and of the transaction, if different. A unique, sequential number. VAT number of the supplier. Full address of the supplier and customer.
Feb 19, 2024 · Professionals and businesses are obliged to issue an invoice and a copy invoice for goods and services provided in the course of their business, and to keep a copy of this invoice. They must also issue an invoice if down-payments are made, except for intra-community supplies of exempted goods.
Dec 27, 2022 · 2.6 Spanish Value Added Tax. The European Union VAT Directives have been implemented in Spanish law (Law 37/1992, in force since January 1, 1993), and the main provisions of these Directives are harmonized in the different Member States of the EU. VAT is an indirect tax, the main feature of which is that it does not normally entail any cost for ...
This return is also known as modelo 390. Instructions are published by the tax authorities and updated if necessary, every year. Annual VAT returns is Spain must be submitted no later than the 30th day of January following the reporting period. If this day falls in weekend, deadline will be moved to the next working day.
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Simplified invoice. You can issue a simplified invoice in the following cases: Invoices whose amount does not exceed 400 euros ( VAT included). Rectification invoices. Those authorised by the Department of Tax Management. The following operations that do not exceed 3,000 euros, including VAT: Retail sales.
