Authorisations related to invoicing and registers

Denomination

Authorisations related to invoicing and registers

Procedure type

Taxation

Subject

Taxes

Purpose

As regards invoicing and registers, authorisation may given for: - Non-issue of invoices in order to prevent the disruption of certain business activities. - The issue of sales tickets instead of invoices. - The issue of simplified invoices. - Modification of the requirements for register book entries.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

Application prior to the issue of the invoices or to the recording of the entries for which the authorisation is requested.

Phases of the procedure/service

Start. Presentation of the request.

Procedure: Hearing procedure in the event of refusal.

Termination. With express resolution.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following the notification of the disputed claim or that on which the procedure or the previous appeal is deemed rejected. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing