Business Incorporation and Commercial Document Standards

Legal and Operational Steps for Starting a Business

When starting a business, decision-making involves both structural and operational planning. The following procedures are essential for establishing the legal status of an enterprise:

Structural and Legal Procedures

• Negative Certification of Name: Verification that the business name is unique.
• Grade for Social Enterprises: Determining the classification for social entities.
• Public Deed of Incorporation: Formalizing the company before a notary.
• Tax on Capital Transfers and Documented Legal Acts: Handling applicable ITP and AJD taxes.
• Tax Identification Code (NIF/CIF): Obtaining the official tax ID.
• Entry in the Registry: Finalizing the start-up registration in the Mercantile Registry.

Start-up and Municipal Formalities

• Tax Registration (IAE): Registering for the Economic Activities Tax.
• Census Statement: Declaring the commencement of business activity.
• Presentation of Accounting Books: Legalizing the books of accountancy.
• Municipal Operating License: Obtaining local permits for business operations.
• Building Permit and Garbage Fee: Managing construction permits and waste disposal fees.
• Change of Ownership: Processing the change of titularidad if applicable.

Labor and Social Security Requirements

• Registration of the Company: Enrolling the business in the Social Security system.
• RETA Registration: High-level registration for self-employed individuals (RETA high).
• Worker Registration: Enrolling employees (high workers) in the system.
• Opening the Activity Center: Notifying authorities about the specific business location.

Standard Commercial Documentation Requirements

Essential Content for Purchase Orders

• Identification of Parties: Full details for both the buyer and seller.
• Document Data: Document number and date of issuance.
• Identification of the Goods: Code for each product, units to purchase, description of each product, unit price, and total price of each product.
• Purchase Conditions: Delivery date, place of entry, mode of delivery, form of payment, discounts, and observations.
• Declaration of Will: The buyer makes a formal declaration of intent to purchase by signing the document.

Key Elements of a Delivery Note

• Identification of Parties: Details for the buyer and seller.
• Document Data: Document number, date of issuance, and order reference.
• Identification of Merchandise: Product codes, units to purchase, description of each product, unit price, and total price of each product.
• Delivery Conditions: Identification ID, lumps (packages), and the clothing and format of delivery.
• Compliance: The buyer signs the document stating their compliance with the delivery, which must reflect the date of the signature.

Mandatory Information for Invoices

• Identification of Parties: Details for the seller and buyer.
• Document Identification: Place and date of issuance, serial number, and references to purchase and delivery documents.
• Operation Description and Total Price: Description of the operation, unit price, and total value of each product, discounts, other charges, and supplements.
• Tax Details: Base for implementation of VAT, the VAT tax rate for each product, share of output VAT, and the equivalence surcharge fee.
• Total Invoice and Payment Info: Total amount of the invoice, payment date, and method of payment.