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V1882-24 ·8 August 2024 ·consulta-vinculante Medium impact
Tax

Belgian supplier purchases documented by email PDF invoice under 2006/112/UE directive

A Spanish company purchases goods from a multinational with headquarters in Belgium and operations in France. The DGT concludes that these constitute intracommunity acquisitions of goods subject to VAT in Spain, with the purchaser as the VAT liability party. The non-established supplier in Spain is not required to comply with Spanish invoicing regulations; their invoice must meet the requirements of Directive 2006/112/UE. An email PDF invoice is considered electronic if the recipient has given consent, without requiring advanced electronic signature.

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2024-08-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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