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V0755-17 ·24 March 2017 ·consulta-vinculante Medium impact
Tax

VAT on late invoices may be deductible if legal requirements are met

An art gallery has enquired about its obligation to receive invoices from an author and whether it can deduct VAT if the invoice arrives late. The DGT clarifies that the right to deduction is possible even if the tax charge is late, provided that the requirements of the VAT Act are satisfied.

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2017-03-24PublishedPublished 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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