EU Directive DAC7 & Spanish AEAT Formulario 238
In full compliance with Council Directive (EU) 2021/514 ("DAC7") as transposed into Spanish Law by Real Decreto 117/2024, digital intermediary platforms facilitating personal transport services are legally required to collect, verify, and report annual fiscal data regarding active partner drivers to the Spanish Tax Agency (Agencia Estatal de Administración Tributaria - AEAT) via Formulario 238.
- Chauffeur Full Legal Name / Corporate Entity and Registered Fiscal Address.
- Tax Identification Number (NIF / NIE / CIF or foreign VAT identification).
- Financial Account Identifier (IBAN of CaixaBank or affiliated settlement account).
- Total Gross Consideration earned from executed missions during each calendar quarter.
- Any platform commission fees, administrative levies, or taxes withheld by the Platform.
Chauffeurs are provided with an annual fiscal tax summary certificate (Certificado Fiscal DAC7) every January to facilitate seamless personal income tax (IRPF / Impuesto de Sociedades) filings.
Value Added Tax (VAT / IVA) & Invoicing Standards
Invoicing on the Voyager Private platform strictly complies with Spanish Invoicing Regulations (Real Decreto 1619/2012) and the Spanish Value Added Tax Act (Ley 37/1992 del Impuesto sobre el Valor Añadido):
Applicable to all passenger road transport services (servicios de transporte de viajeros por carretera - Art. 91.Uno.2.1º Ley 37/1992).
Applicable to VIP concierge curation, private heritage guide tours, language translation, and auxiliary cultural assistance.
Cross-Border B2B Reverse Charge: For corporate clients established in another European Union Member State possessing a valid VIES VAT identification number, the VAT Reverse Charge mechanism applies pursuant to Article 196 of EU VAT Directive 2006/112/EC (Inversión del Sujeto Pasivo).
Veri*Factu & Anti-Fraud Compliance (Ley 11/2021)
In compliance with Spanish Anti-Fraud Legislation (Ley 11/2021 de Medidas de Prevención y Lucha contra el Fraude Fiscal) and Real Decreto 1007/2023, all invoices generated by the platform incorporate:
- Sequential Cryptographic Hash Chaining: Every electronic invoice record contains a SHA-256 fingerprint mathematically binding it to the previous transaction, ensuring complete non-alterability.
- AEAT Verification QR Code: Invoices feature an official verifiable QR code allowing passengers and tax auditors to verify fiscal registration in real time directly on the Spanish Tax Agency portal.
- Audit Traceability Logs: System database transactions maintain immutable append-only timestamp logs in compliance with ISO/IEC 27001 audit criteria.
VTC Licensing & Catalan Regional Mandates
Every active chauffeur on Voyager Private operates under an official VTC license issued by the Generalitat de Catalunya Department of Territory or competent regional transport authority. Chauffeur vehicles are subject to annual administrative inspection, official blue VTC rear registration plates, and mandatory municipal environmental badges (ECO / Zero Emissions priority).
All partner chauffeurs undergo strict criminal record vetting (Certificado de Delitos de Naturaleza Sexual y Antecedentes Penales), commercial transport licensing exams, and possess comprehensive commercial passenger liability insurance.