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V2626-17 ·13 October 2017 ·consulta-vinculante Medium impact
Tax

Non-credit institutions must issue invoices for exempt financial services

A company providing loans for online purchases has requested clarification on whether it must issue invoices for its VAT-exempt financial services. The DGT has ruled that, as it is not a credit institution, it is obliged to issue invoices when the services are deemed to be performed within national territory.

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2017-10-13PublishedPublished 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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