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V1713-21 ·2 June 2021 ·consulta-vinculante Medium impact
Tax

Obligation to issue and deliver an invoice to the client, even if they state they do not require it

A company provides services to a client in the United States who does not require an invoice. The DGT rules that the obligation to issue and deliver the invoice is a formal tax obligation that cannot be altered by private agreements.

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2021-06-02PublishedPublished 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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