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V2380-24 ·20 November 2024 ·consulta-vinculante Medium impact
Tax

No obligation to issue invoices for work certificates if no advance payment is made

A company requested clarification on when to invoice and how to accrue VAT regarding work certificates. The DGT clarifies that the mere issuance of certificates does not trigger the accrual or the obligation to invoice, unless an advance payment occurs.

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2024-11-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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