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V0522-16 ·9 February 2016 ·consulta-vinculante Medium impact
Tax

Non-profit organisations are VAT taxable persons when selling goods and cannot issue a single daily invoice

A non-profit association has enquired about invoicing for the sale of donated second-hand products. The DGT clarifies that the entity is a VAT taxable person and that, while it cannot issue a single daily invoice for all customers, it may use simplified invoices if the amount does not exceed 400 euros.

In 6 key points

Lifecycle

2016-02-09PublishedPublished 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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