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V3817-16 ·9 September 2016 ·consulta-vinculante Medium impact
Tax

VAT identification number of international organisations not mandatory on invoices

A company enquired whether it was required to include the VAT identification number of an international organisation based in Brussels that does not possess one. The Directorate-General for Taxes (DGT) ruled that, although the absence of a VAT number determines that the transaction is located in Spain, its inclusion on the invoice is not mandatory.

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2016-09-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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