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V2305-17 ·12 September 2017 ·consulta-vinculante Medium impact
Tax

Electronic documents permitted for on-the-road sales; on-the-road deliveries subject to VAT

A hydrocarbon company has requested clarification regarding the use of electronic documents for on-the-road sales and taxation within fiscal warehouses. The DGT permits the use of computer-based media for delivery notes and dispatch notes, and clarifies that on-the-road sales are subject to VAT upon the conclusion of the suspensive regime.

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2017-09-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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