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V1687-18 ·13 June 2018 ·consulta-vinculante Medium impact
Tax

The invoice must be issued according to the tax accrual, which occurs when the good is made available to the acquirer

A company inquires when the invoice must be issued in an export under CFR conditions and whether an invoice is required for the SAD. The DGT responds that the accrual occurs when the good is made available to the acquirer and the invoice must be issued in accordance with the time limits set by the Invoicing Regulations.

In 6 key points

Lifecycle

2018-06-13PublishedPublished 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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