by José María Peláez Martos · CISS · tapa blanda · ISBN 9788499545318
VAT included
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This guide offers a comprehensive analysis of the new billing regulations, including comments and relevant doctrine. The author, José María Peláez Martos, a State Tax Inspector, examines the obligations of issuing, sending, and preserving invoices in the field of VAT and other taxes. It addresses the novelties introduced by Royal Decree 1619/2012, such as the elimination of the obligation to issue invoices in certain financial services and the introduction of the simplified invoice. Includes an analysis of electronic invoicing and book registration obligations.
