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V0349-18 8 February 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · derecho a la deducción

A full invoice, rather than a simplified one, is required to deduct VAT on business meals

A professional inquired about the required date and content for an invoice issued to replace a restaurant's simplified invoice. The DGT ruled that to exercise the right to deduction, one must hold a full invoice meeting all legal requirements, and the period for claiming its issuance is four years.

The question raised

What date and content must the invoice issued to exchange the one initially issued contain.

The DGT's ruling

To deduct the amounts paid, the entrepreneur must possess an original invoice that complies with the requirements of Articles 6 or 7.2 of the Regulation. Invoices that replace simplified invoices are not corrective if the latter complied with the requirements of Article 7.1. The exchange invoice must include the date of its issuance and the content required for full or simplified invoices, as the case may be. The period for requesting the issuance of the invoice is four years, corresponding to the period for exercising the right to deduction.

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