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V0233-25 ·5 March 2025 ·consulta-vinculante Medium impact
Tax

Cooperative must invoice advance payments for minimum and excess services

A society asked whether a cooperative must issue invoices for services offset against a previously invoiced minimum quarterly amount. The DGT responds that payments for minimum services are advance payments subject to VAT and must be invoiced when received, while services exceeding that amount require a new invoice.

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2025-03-05PublishedPublished 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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