Property could put end to the obligation that have the autonomous to save his bills during four years
With the next entrance in force of the system of electronic turnover for all the autonomous and businesses, the community has requested to the Agency Tributaria that exempt them of the obligation to save his bills during, at least, the four following years to his statement in front of Property.
Property is developing a platform so that the autonomous and businesses can go up his bills through a simple and intuitive system so that the Administration will have proof digitally of all the bills issued.
This option would present important advantages for the autonomous. In the first place, it would be a form to avert the errors that in a lot of cases give place to sanctions. If this does of automatic form, would minimise , because, at the same time, are the main cause of the fines imposed to the autonomous by the Agency Tributaria. On the other hand, the advantages of the entrance in force of the electronic bill -and of the universal repository- for the autonomous no only would have to see with the obligation to save his receipts during the four back years to his expedition, with the consequent risk of loss. Also in the deduction of the costs that can do, for example, in his autoliquidaciones of VAT.
A simple and intuitive platform
Although it has spent a time since Property announced the start of the development of a public platform so that the autonomous can implement the electronic bill of free form, his implementation still remains far.
The intention is that it treat of a platform that allow to the autonomous implement the new system easily and results fundamental that there is a transitory term of adaptation with assistance continued and accompaniment.
The autonomous still have to save his bills during four years
Although the future system of electronic turnover go taking form, that the autonomous have still the obligation to save his bills during a minimum of four years after his expedition. To change this condition, the Government would have to modify the General Law Tributaria (LGT),where collects that the workers by own account will have to conserve during four years the following documents:
- Bills received.
- Copies or matrices of the bills issued.
- Justificantes Countable in the operations in which it was of application the investment of the subject passive when the provider was not established in the Community.
- Receipts justificativos of the reintegro of the compensation of the special Regime of the Agriculture, Ganadería and Fishing, so much the original of that, by his dispatcher, like the copy, by the title of the exploitation.
In all the cases, the documents will have to conserve by any half that allow to guarantee to the obliged to his conservation the authenticity of his origin, the integrity of his content and his legibilidad, as well as the access to them by the Administration tributaria.
In Gestoria Rivero can advise you on this and other new measures taken by the Agency Tributaria.
This option would present important advantages for the autonomous. In the first place, it would be a form to avert the errors that in a lot of cases give place to sanctions. If this does of automatic form, would minimise , because, at the same time, are the main cause of the fines imposed to the autonomous by the Agency Tributaria. On the other hand, the advantages of the entrance in force of the electronic bill -and of the universal repository- for the autonomous no only would have to see with the obligation to save his receipts during the four back years to his expedition, with the consequent risk of loss. Also in the deduction of the costs that can do, for example, in his autoliquidaciones of VAT.
A simple and intuitive platform
Although it has spent a time since Property announced the start of the development of a public platform so that the autonomous can implement the electronic bill of free form, his implementation still remains far.
The intention is that it treat of a platform that allow to the autonomous implement the new system easily and results fundamental that there is a transitory term of adaptation with assistance continued and accompaniment.
The autonomous still have to save his bills during four years
Although the future system of electronic turnover go taking form, that the autonomous have still the obligation to save his bills during a minimum of four years after his expedition. To change this condition, the Government would have to modify the General Law Tributaria (LGT),where collects that the workers by own account will have to conserve during four years the following documents:
- Bills received.
- Copies or matrices of the bills issued.
- Justificantes Countable in the operations in which it was of application the investment of the subject passive when the provider was not established in the Community.
- Receipts justificativos of the reintegro of the compensation of the special Regime of the Agriculture, Ganadería and Fishing, so much the original of that, by his dispatcher, like the copy, by the title of the exploitation.
In all the cases, the documents will have to conserve by any half that allow to guarantee to the obliged to his conservation the authenticity of his origin, the integrity of his content and his legibilidad, as well as the access to them by the Administration tributaria.
In Gestoria Rivero can advise you on this and other new measures taken by the Agency Tributaria.
