Skip to content
V1155-18 ·8 May 2018 ·consulta-vinculante Medium impact
Tax

Invoice requirements: breakdown of taxable base and VAT amount

A non-profit association has requested clarification regarding the VAT breakdown requirements on invoices to justify grant-funded expenses. The Directorate General for Taxes (DGT) clarifies the mandatory data for both full and simplified invoices.

In 6 key points

How it affects those involved

This clarification provides certainty for non-profit organisations and businesses regarding the correct documentation of VAT to ensure compliance when justifying expenses related to subsidies and grants.

Lifecycle

2018-05-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact