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V1611-17 ·22 June 2017 ·consulta-vinculante Medium impact
Tax

A delivery note is not an invoice and its evidentiary effect depends on the overall assessment of evidence

The taxpayer asks whether a digitised delivery note constitutes valid evidence for VAT purposes. The DGT responds that a delivery note is not an invoice and does not carry the same evidentiary weight, although its assessment depends on the principle of free evaluation of evidence.

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2017-06-22PublishedPublished 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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