Representation before the AEAT
The representation before the AEAT is the authorisation you sign at sign-up so OnBio acts on your behalf before the Spanish Tax Agency. With it, OnBio sends to Verifactu the records of the self-billed invoices it issues on your behalf. Without this authorisation, OnBio cannot settle your sales.
Legal basis
Voluntary representation before the tax administration is regulated by article 46 of Law 58/2003, the General Tax Law. The text you sign is on the page of each OnBio legal text.
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