Skip to content
V1940-18 ·29 June 2018 ·consulta-vinculante Medium impact
Tax

Invoices issued by business owners must include the taxable base and the VAT amount charged

The inquirer asks whether invoices for the sale of computer equipment must include VAT. The Directorate-General for Tax (DGT) responds that, if acting as a business owner, they must issue invoices specifying both the taxable base and the VAT amount.

In 6 key points

Lifecycle

2018-06-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact