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V0188-21 4 February 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · empresario o profesional

Obligation to issue invoices when services are provided with the intent to intervene in the market

A retired official enquires whether they must issue invoices for occasional accounting consultancy services. The DGT rules that if the activity involves the organisation of production factors with the intent to intervene in the market, the individual is considered a professional and is required to issue invoices.

The question raised

Question raised: Obligation to issue an invoice in accordance with the Regulation governing invoicing obligations.

The DGT's ruling

The consideration of an entrepreneur or professional does not depend on habituality, but rather on the organization of production factors to intervene in the market, even if on an occasional basis. If such intention exists and the service is provided for consideration, the transaction is subject to VAT. In this case, by virtue of having the status of a professional, there is an obligation to issue an invoice in accordance with the Invoicing Regulations.

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