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V0750-24 ·16 April 2024 ·consulta-vinculante Medium impact
Tax

Automated online courses are electronic services, not sales of goods, and require full invoices for professional clients

A sports school inquired whether its online courses constitute distance sales of goods and if simplified invoices could be used. The DGT clarified that these are services provided by electronic means and that full invoices must be issued to professional clients.

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2024-04-16PublishedPublished 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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