Notification so that a party not established within the European Union may store and/or issue invoices.

Denomination

Notification so that a party not established within the European Union may store and/or issue invoices.

Procedure type

Taxation

Subject

Taxes

Purpose

Conservation of invoices or sales tickets, whether issued or received, by a third party not established within the EU, Canary Islands, Ceuta or Melilla, or established in a country with which there is no legal instrument for mutual support, may only be carried out with prior authorisation from the Management Department.

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

Presentation of the request.

Phases of the procedure/service

Start. Presentation of the request.

Procedure: There is no hearing procedure.

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