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A graphic designer asks whether invoices are required for selling designs via an Australian website and if sales statistics suffice as proof. The DGT confirms that invoices must be issued for the services provided and that records of income must be retained.
Cuestión planteada Si tiene obligación de emitir factura y si es suficiente la relación de ventas que figura en su perfil de usuario para justificar sus ingresos.
La prestación de servicios de suministro de diseños gráficos por vía electrónica a una empresa australiana no está sujeta al IVA español. No obstante, el profesional está obligado a expedir factura por estas operaciones para el control del impuesto. En cuanto al IRPF, los ingresos constituyen rendimientos de actividades económicas y el contribuyente debe conservar los justificantes y documentos acreditativos de sus rentas.
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