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V0341-14 11 February 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · factura simplificada

Simplified invoices can be exchanged for ordinary invoices within a four-year period

A company has enquired about the possibility of exchanging simplified invoices (receipts) for toll services, catering, and parking for full invoices. The DGT clarifies that such an exchange is permitted and establishes the conditions for its implementation.

The question raised

Question posed: Exchange of said simplified invoices.

The DGT's ruling

Invoices issued in substitution or exchange of simplified invoices are not considered corrective invoices. The period for requesting such an exchange is four years from the date the transaction's tax liability arose. The resulting invoice must refer to the original simplified invoice and comply with all legal requirements, but it does not open a new period for VAT deduction. For the exchange, the originals or their certified digitization must be provided.

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