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V0652-18 ·12 March 2018 ·consulta-vinculante Medium impact
Tax

Invoices or simplified invoices must be issued for mobile top-up commissions

A newsagent has requested clarification regarding invoicing obligations for the commissions charged when performing mobile phone top-ups. The Directorate-General for Taxes (DGT) has ruled that an invoice or simplified invoice must be issued, detailing both the service provided and the commission.

In 5 key points

How it affects those involved

Retailers and newsagents performing mobile top-up services must ensure they issue correct documentation (invoices or simplified invoices) that clearly breaks down the service fee and the commission earned to comply with tax regulations.

Lifecycle

2018-03-12PublishedPublished 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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