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V0022-15 7 January 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · prestación de servicios

Invoice required for sale of graphic designs to Australian company despite IVA exemption

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.

The question raised

Whether there is an obligation to issue an invoice and whether the sales report appearing in the user profile is sufficient to justify income.

The DGT's ruling

The provision of graphic design services via electronic means to an Australian company is not subject to Spanish VAT. However, there is an obligation to issue an invoice for tax control purposes, including the recipient's details. The income obtained constitutes earnings from economic activities for Personal Income Tax purposes. The sufficiency of documents to justify income is an assessment that falls under the competence of the management and inspection bodies.

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