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V1861-16 ·27 April 2016 ·consulta-vinculante Medium impact
Tax

Corrective invoices may be issued on behalf of suppliers to document discounts

A platform managing discounts in exchange for early payments sought guidance on how to document such discounts. The DGT allows suppliers to authorise the platform to issue corrective invoices on their behalf.

In 5 key points

Lifecycle

2016-04-27PublishedPublished 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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