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V3294-20 ·6 November 2020 ·consulta-vinculante Medium impact
Tax

The obligation to issue invoices is mandatory, even if the customer waives receipt

A supermarket chain inquired whether it could offer customers the choice of receiving an electronic invoice, a paper invoice, or no invoice at all. The Directorate General for Taxes (DGT) ruled that the issuance of an invoice is a formal tax obligation that cannot be altered by private agreements.

In 6 key points

How it affects those involved

Businesses must issue invoices for all taxable transactions regardless of customer preference, as tax obligations cannot be waived through individual agreements.

Lifecycle

2020-11-06PublishedPublished 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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