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V2516-19 ·17 September 2019 ·consulta-vinculante Medium impact
Tax

IT consultancy subject to VAT depending on recipient; invoicing is always mandatory

An IT consultancy professional has enquired about VAT liability and the obligation to issue invoices to foreign clients. The DGT has ruled that VAT liability depends on the status and location of the client, and that there is always an obligation to issue an invoice.

In 6 key points

Lifecycle

2019-09-17PublishedPublished 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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