Type of fiscalization: non-fiscal country
Currently, no hardware or software certification is required.
From 2017, the use of electronic billing tools was presented- a system that simplifies the declaration of VAT since taxpayers can electronically send the invoices/receipts generated in the tax period to the Tax Agency. The Tax Agency launched a new VAT tax management system- Immediate Supply of VAT Information or SII – through which it is possible to send all the invoices/receipts generated by a company through the AEAT (The State Administration of the Tributary Administration) Electronic Headquarters.
What is new?
From January 2022, the Basque region will start to use the TicketBAI system.
This is the joint project of three Provincial Treasuries and the Basque Government, whose objective is the implementation of a series of legal and technical obligations, which will apply to all entities that carry out economic activity.
For more information and details, and all other relevant documents about Fiscalization in Spain, check out our unique Online Fiscal Library.
March 17, 2022