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V0022-15 ·7 January 2015 ·consulta-vinculante Medium impact
Tax

Invoice required for sale of graphic designs to Australian company despite IVA exemption

A graphic designer asks whether invoices are required for selling designs via an Australian website and if sales statistics suffice as proof. The DGT confirms that invoices must be issued for the services provided and that records of income must be retained.

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Lifecycle

2015-01-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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