Tax obligor
A tax obligor is whoever has to meet an obligation before the tax authority, such as issuing invoices or declaring taxes. In OnBio's invoicing system there are several obligors: OnBio and each creator. Each one has its own chain of records in Verifactu.
Legal basis
Tax obligors are defined by article 35 of Law 58/2003, the General Tax Law. The invoicing system with several obligors is provided for by Royal Decree 1007/2023.
Related terms
Was this helpful?
Need to talk to us?
If you didn't find what you were looking for, write to us. We reply within two working days.