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V0143-24 ·16 February 2024 ·consulta-vinculante Medium impact
Tax

The obligation to issue invoices may be fulfilled through invoicing by the recipient

A taxpayer asks whether invoices they issue on behalf of their suppliers meet legal requirements. The DGT rules that this is possible provided there is a prior agreement, an acceptance procedure by the supplier, and all invoice content requirements are met.

In 6 key points

Lifecycle

2024-02-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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