Skip to content
V2638-24 ·26 December 2024 ·consulta-vinculante Medium impact
Tax

Facturing systems required only where invoicing obligation exists

A company in the equivalent surcharge regime asks whether it must apply the new requirements for digital invoicing systems under Royal Decree 1007/2023. The DGT responds that the regulation does not apply to operations in the equivalent surcharge regime where there is no invoicing obligation, but does apply where an invoice is required.

In 5 key points

Lifecycle

2024-12-26PublishedPublished 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