Invoicing Rules in Spain

The account of the Regulations (Reglamento de Facturación) came into force progressively from 1 January 2004. Some of the most important changes:

* Contents of the bill: It is now mandatory to set the date on which the transaction (the sale) and the date of the bill itself was conducted extensive. You must also separately identified the costs and discounts that are not part of the price of the product or service itself to use different serial numbers, this practice is that in certain circumstances (for example, if your company has several branches or type of business) will be approved.


* Currency and language of the bill: The currency of account is always optional, but the value added tax (VAT) will be invoiced in euros. You can continue to charge in the language of your choice problem, but you should know that the tax office (Hacienda) or other official body of government can be made on a translation of the bill that made in One of the recognized languages in Spain.


* Grant period invoices: Invoices must be issued and the time the transaction where the client or customer is the consumer is given. Where the client has a job or business, one month after the date of holding the exhibition were taken into account. Few, however, the bill before 16 month period following the filing of quarterly or monthly VAT will be granted. The accounts must be submitted no later than one month after the date of issue.