From the VAT point of view Spain has territorial specificities arising from the existence of autonomous regions with regulatory powers in indirect taxation.

Foreign companies operating in Spain need to be aware of such scenarios as the same may give rise to a complexity as to their Spanish reporting obligations.

The “TicketBAI project”, a joint initiative of the Basque Country Government with its three provincial tax administrations Alava, Guipuzcoa and Vizcaya, introduce the obligation for companies and entrepreneurs, if within the scope of the Basque inspection, to generate their invoices with the use of an homologated invoicing software.

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