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V0484-26 3 March 2026 · SG de Tributos Criterion in force
IVA · suplidos

Supply charges not considered invoices

A company asked whether it could issue supply charges for postage paid on behalf of its customers and whether such charges could be generated using applications like Word. The DGT replied that if supply charge conditions are met, the supply charge is not an invoice and is not subject to the new Regulation on invoicing information systems.

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