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V0151-19 ·22 January 2019 ·consulta-vinculante Medium impact
Tax

Exempt foreign exchange transactions may require invoicing and the maintenance of a received invoices register

A currency exchange entity has requested clarification regarding its formal obligations for transactions involving persons within and outside the EU. The DGT clarifies when invoices must be issued and how accounting registers must be maintained.

In 6 key points

Lifecycle

2019-01-22PublishedPublished 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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