Chartered accountancy & living in Spain
It’s happened to every business-person at one time or another. A change in the order, a return or just a simple book-keeping mistake means that you have to issue a corrective invoice (factura rectificativa)....
Until now, Hacienda (the tax office) has always refused to confirm the exact conditions under which small businesses can send invoices via email. They would only say that the system of sending had to...