Back to index
V0233-25 5 March 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · pago anticipado

Cooperative must invoice advance payments for minimum and excess services

A society asked whether a cooperative must issue invoices for services offset against a previously invoiced minimum quarterly amount. The DGT responds that payments for minimum services are advance payments subject to VAT and must be invoiced when received, while services exceeding that amount require a new invoice.

The question raised

Whether the cooperative must issue invoices for the services it provides when these are offset against the minimum services previously invoiced.

The DGT's ruling

The amounts received for minimum services constitute advance payments and VAT is accrued at the time of collection, requiring the issuance of an invoice. If the services provided exceed the amount of the advance payment, an invoice must be issued for the excess at the time of provision. It is not necessary to issue a new invoice for services that do not exceed the amount of the advance payment, as no new accrual occurs.

Book your free first meeting