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V2166-25 ·13 November 2025 ·consulta-vinculante Low impact
Tax

Cannot refuse to exchange simplified invoices for full invoices upon customer request

A company asked whether it could refuse to exchange simplified invoices for full invoices when customers requested it later. The DGT responds that the issuer is obliged to carry out the requested exchange.

In 6 key points

Lifecycle

2025-11-13PublishedPublished 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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