It is not sufficient to provide a passport, as provided for in Article 9.2º. B.b) of Royal Decree 1624/1992, of December 29, 1992 (based on Article 147.7 Council Directive 2006/112/EC), when the passport does not show the habitual residence or domicile of the recipient of the goods.
Source: poderjudicial.es
Latest Posts in "Spain"
- Spain mandates phased B2B eInvoicing under Crea y Crece Law
- Spain: Supreme Court allows VAT balance verification from prescribed periods
- Spain: New Rules for Computerised Invoicing Systems and VERIFACTU
- Spain VAT Deductibility and Article 96 Exclusions After Randstad España and Heineken
- AEAT Publishes Technical Documentation and Connection Examples for the Public Electronic Invoicing Solution (SPFE)
