Skip to content
V2607-18 ·25 September 2018 ·consulta-vinculante Medium impact
Tax

Manual completion of simplified invoice data permitted after printing

A query was raised regarding whether the required information on a simplified invoice can be completed by hand after it has been printed. The DGT has responded that current regulations do not prevent certain parts of the invoice from being completed manually.

In 6 key points

How it affects those involved

This clarification provides operational flexibility for businesses, confirming that manual entries on printed simplified invoices do not invalidate their legal standing, provided the required information is present.

Lifecycle

2018-09-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact