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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

5.10 Invoices

  1. 5.10.1 Obligation to invoice
  2. 5.10.2 Requirements
  3. 5.10.3 Delivery time and sending of invoices
  4. 5.10.4 Corrective invoices
  5. 5.10.5 The electronic invoice
  6. 5.10.6 Simplified invoices
  7. 5.10.7 Conservation of invoices or substitute documents