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V3242-18 ·19 December 2018 ·consulta-vinculante Medium impact
Tax

To rectify VAT for unpaid invoices, it is necessary to comply with legal requirements and deadlines

The consultant asks whether they can rectify the VAT amounts of a marketing services invoice that has not been collected. The DGT responds that this is only possible if all the requirements of Article 80.Four of the VAT Law are met, including the deadline and the judicial or notarial claim.

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2018-12-19PublishedPublished 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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