Authorisations related to invoicing and registers
General Details
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
General information of the procedure
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
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, 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 directed to the administrative body that issued the claimable act.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
- Ley 58/2003, General Tributaria. Artículos 29.2.e) y 106. (BOE 18-diciembre-2003),
-
Ley 37/1992, de 28 de diciembre,
del Impuesto sobre el Valor Añadido. Artículos 164 y 165. (BOE 29-diciembre-1992)
-
Real Decreto 1624/1992, de 29 de diciembre,
por el que se aprueba el Reglamento del Impuesto sobre el Valor Añadido. (BOE 31-diciembre-1992)
-
Real Decreto 1496/2003, de 28 de noviembre,
por el que se aprueba el Reglamento por el que se regulan las obligaciones de facturación, y se modifica el Reglamento del Impuesto sobre el Valor Añadido. (BOE 29-noviembre-2003)
-
Real Decreto 1619/2012, de 30 de noviembre,
por el que se aprueba el Reglamento por el que se regulan las obligaciones de facturación. (BOE 1-diciembre-2012)