PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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

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.