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Obligacions formals d'IVA

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Obligacions formals d'IVA

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Obligacions formals d'IVA

Created by

Jose María Sierra
Jose María Sierra
Spain

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Obligacions formals d'IVA
 

Obligacions formals d'IVAOnline version

Obligacions formals d'IVA

by Jose María Sierra
1

Presentar les declaracions d’IVA de exigides per l’AEAT de forma voluntària

2

Disposar d'un NIF com a empresa per realitzar vendes i compres.

3

Una assessoria pot presentar informació i declaracions de diferents negocis sempre que aquests hagin atorgat el seu consentiment.

4

Nomenar una figura representant per presentar informació a l'AEAT. La figura representant ha de ser sempre personal del negoci que presenta la informació.

5

Conservar les factures, factures simplificades i factures rectificatives de compra i de venda un mínim de 2 anys

6

Confeccionar els llibres de registre d’IVA

7

Expedir factures relatives a les compres realitzades seguint els requisits del Reial Decret 1612/2012, de 30 de novembre, que regula les obligacions de facturació.

8

Elaborar els comptes anuals i el llibre diari

 
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