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Administrative Procedures
General Information
- Name
-
Notification so that a party not established within the European Union may store and/or issue invoices.
- Type of procedure/service
- Tax information
- Subject
- Taxes
- SIA code
- 998108
- Description
-
Conservation of invoices or sales tickets, whether issued or received, by a third party not established within the European Community, 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.
- Body responsible for the procedure
- State Tax Administration Agency (EA0028512)
General information on the procedure/service
- Instigating party
-
- Interesado
- Recipient interested party
-
- Citizen
- Business
- Requisitos del solicitante
- Información sobre la protección de datos en la Agencia Tributaria en https://sede.agenciatributaria.gob.es/Sede/condiciones-uso-sede-electronica/datos-personales.html
- Documents
-
- Submission of application
- Deadline for resolution
-
6 Month(s)
- Más información sobre plazos
- El plazo de resolución es de seis meses. No hay trámite de audiencia.
- Administrative silence interested party
- Negative
- Competent bodies
-
- Tax Agency
- End of procedure
- No
- Appeals
-
- Reconsideration: Application period: One month. Optional and filed with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
- Economic-administrative claim: Application period: One month from the day following the notification of the contested decision or the day on which the previous procedure or motion for reversal is deemed to be dismissed. It shall be addressed to the administrative body that made the appealable decision.
- Basic Regulations
-
- 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. Artículo 19.4. (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)
- 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. Artículo 19.4. (BOE 29-noviembre-2003)
- Regulations applicable to online processing
-
- 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)
- Regulations approving inclusion of procedure or service in the register
- Place of submission
-
- Online.
- AEAT (Tax Agency) offices
- Post offices
- Other places established in Article 16 of Law 39/2015
- Stages of procedure
-
- Initial step. Submission of application.
- Formalities. There is no hearing procedure.
- End. With express resolution.
- URl for online processing
-
Página de tramitación electrónica
- Forms
- Requisitos identificación personas físicas
- High: Electronic DNI, other recognised certificated in HW format, with the certification of a qualified certification body.
- Requisitos identificación personas jurídicas
- High: Electronic DNI, other recognised certificated in HW format, with the certification of a qualified certification body.
- Identification system(s)
-
- Electronic DNI
- Digital certificate
- Clave PIN
- Integrado en Clave
- Yes
- Practica notificaciones
-
- Postal
- Electronic notification by means of Electronic Submission
- Electronic notification by means of Enabled E-mail Address
- Sujeto a tasas
- No
- Level of interactivity
- Level 4: Online procedure
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Ministry of Finance and Civil Service
Page update date:18/07/2023
