The tax authority in Bizkaia published an update for the technical documentation related to Bizkaia SII. The documentation introduces the value “AJ” (Ajuste del Margen de Beneficio) in the ledger of issued invoices for modifications of the tax base and quota for which there is no obligation to issue a rectifying invoice derived from the application of the Special regime for used goods, art objects, antiques, and collectibles, in which the determination of the tax base is made based on the margin of benefit. This update is in line with last year’s update published by the AEAT for the Spanish SII system.
Source: sovos.com
