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V2303-25 ·26 November 2025 ·consulta-vinculante Medium impact
Tax

NIF German or Spanish allowed on invoices to German customer

A window manufacturer asks which fiscal identification number to include on invoices to a German customer not established in Spain but holding a Spanish 'N' NIF. The DGT clarifies that while the recipient's NIF must be included, either the German or Spanish NIF may be used.

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2025-11-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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