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V1125-18 ·30 April 2018 ·consulta-vinculante Medium impact
Tax

Invoicing is mandatory for online services; simplified invoices may be used if the amount is under €400

A company providing online services to individuals worldwide has requested clarification regarding the obligation to issue invoices, the use of simplified invoices, and the possibility of using summary entries in registration books. The DGT has ruled that invoicing is mandatory and that invoices may be grouped into daily summary entries, provided certain requirements regarding dates and recipients are met.

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2018-04-30PublishedPublished 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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