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V3040-18 ·27 November 2018 ·consulta-vinculante Medium impact
Tax

Public Administration may pass on VAT via corrective invoices subject to time limits and documentation requirements

A company inquired whether Public Administration could issue corrective invoices to collect VAT after the special agricultural regime was erroneously applied. The DGT ruled that this is possible provided certain requirements and deadlines are met.

In 6 key points

Lifecycle

2018-11-27PublishedPublished 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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