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V2898-19 ·21 October 2019 ·consulta-vinculante Medium impact
Tax

A document does not need to be titled "invoice" to deduct VAT if it meets minimum legal requirements

The applicant asks whether a document titled "information note" is sufficient to deduct VAT. The DGT responds that while the document does not need to contain the word "invoice", it must comply with all content requirements stipulated by the Invoicing Regulations.

In 6 key points

Lifecycle

2019-10-21PublishedPublished 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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