foreign companies must be aware of the possibility that, depending of their operative, not only the Spanish tax administration but the regional tax authorities of the territories affected may introduce new specific formal obligations affecting their administrative burden.
A clear example is the “TicketBAI project” a joint initiative of the Basque Country Government with its three provincial tax administrations Alava, Guipuzcoa and Vizcaya to introduce the obligation for companies and entrepreneurs, if within the scope of the Basque inspection, to generate their invoices with the use of an homologated invoicing software.
Source ivaconsulta
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