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V2855-17 ·3 November 2017 ·consulta-vinculante Medium impact
Tax

Simplified invoices and summary entries permitted for laundry services

A consultant planning to open a self-service laundry has inquired about the correct methods for invoicing and recording operations. The DGT has ruled that simplified invoices may be issued and that individual invoice entries in the registry book may be replaced by summary entries, provided certain requirements are met.

In 5 key points

How it affects those involved

This ruling provides administrative relief for small businesses in the laundry sector, allowing for streamlined bookkeeping and simplified invoicing processes.

Lifecycle

2017-11-03PublishedPublished 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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