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V2156-23 ·21 July 2023 ·consulta-vinculante Medium impact
Tax

Federations must issue invoices to businesses or professionals, even for VAT-exempt services

A sports club inquired whether a regional federation is required to issue invoices for services such as membership, licensing, or refereeing. The DGT clarified that, although certain services are exempt from VAT, the obligation to invoice remains if the recipient is a business or a professional.

In 6 key points

How it affects those involved

This ruling clarifies that VAT exemption does not waive the requirement to issue a formal invoice when the client is a taxable person or entity.

Lifecycle

2023-07-21PublishedPublished 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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