Glossary

AEAT: State Revenue Office

DNI: National ID Card

eIDAS - electronic IDentification, Authentication and trust Services

EMCS: Special Tax Movement Control System

IAE: Economic Activities Tax

IOSS: One-stop import window

Personal Income Tax: Personal Income Tax

ITV: Technical inspection of vehicles

VAT: Value Added Tax

LIS: Corporation Tax Act

LIVA: Value Added Tax Law

NIE: Foreign Identification number

NIF: Tax ID Number (NIF)

NATO: North Atlantic Treaty Organization

REDEME: Monthly Return Record

REF: Economic and Fiscal Regime

LAUGH: Regulation of Excise Taxes

SA: Anonymous Societies

SL: Limited Companies

SIANE: Integrated System of Supplies and Delivery Notes

SII: Immediate Supply of Information on VAT

EU: European Union