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V0159-14 24 January 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeto pasivo

Service provider must issue corrective invoice if recipient details are incorrect

A local council inquired as to who is responsible for rectifying a repair invoice after it was discovered that the party liable for payment was a different company. The Directorate-General for Taxes (DGT) ruled that the obligation to issue and rectify the invoice lies with the taxable person who provided the service.

The question raised

Cuestión planteada Rectificación de factura inicialmente emitida.

The DGT's ruling

El deber de expedir y rectificar facturas corresponde únicamente a los sujetos pasivos del impuesto. Si existe un error en la identificación del destinatario, como el nombre o el NIF, la sociedad prestadora de los servicios es quien debe emitir la factura rectificativa con los datos correctos.

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