If you have a business, it is necessary to differentiate between receipt and invoice for accounting purposes. Doubts often arise in case of billing, accounting for the received invoices and even when preparing the tax presentation.
As a result of the publication of the Draft Amendment of August 31, 2020, which introduces modifications to the VAT Law, the taxation of supplies of goods and services contracted by electronic means by Community end consumers is regulated.
After entry into force of the new royal decree, all companies, regardless of their size, will have to keep a payroll within a period of 6 months that will make it possible to observe whether employees are receiving a salary equivalent to that of the opposite sex, in the same high-quality position and with a similar required experience.
The changes related to the census data must be submitted to the Spanish Tax Agency in the form and within the time limit established in the regulations governing the matter, otherwise the failure to do so would constitute a breach of a tax obligation.
Knowing the definitions of CIF (Código de Identificación Fiscal), NIF (Número de Identificación Fiscal) and NIF-IVA (número de identificación del impuesto sobre el valor añadido), as well as the differences between them, is necessary when carrying out any administrative procedure.