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V2538-19 ·18 September 2019 ·consulta-vinculante Medium impact
Tax

The IT support invoice must be issued when the installment becomes due or an advance payment is received

A consultant asks whether they can issue an invoice for the total amount of an IT support contract when only the first partial payment has been collected. The DGT responds that, as it is a service provided over a continuous period, the invoice must be issued at the time each installment becomes due or when an advance payment is made.

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Lifecycle

2019-09-18PublishedPublished 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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