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V1884-22 ·9 August 2022 ·consulta-vinculante Medium impact
Tax

Informed consent required for electronic invoicing; statutory invoicing obligations cannot be altered by private agreements

A fuel company enquired whether it could implement a monthly billing system or on-site billing via cards, apps, or web interfaces. The DGT clarified that electronic invoicing requires the informed consent of the recipient and that tax obligations regarding invoicing cannot be modified through private agreements.

In 6 key points

How it affects those involved

Companies must ensure they obtain explicit informed consent from clients before switching to electronic invoicing and cannot bypass statutory invoicing requirements through private contracts.

Lifecycle

2022-08-09PublishedPublished 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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