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V0489-18 22 February 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · factura simplificada

An invoice may be issued in exchange for simplified invoices if the client requires it for their deduction

A service station inquires whether it must issue full invoices at the request of a client who holds previous simplified invoices. The DGT responds that such an exchange is possible provided that the established content requirements and deadlines are met.

The question raised

Question raised: Obligation to issue said invoices.

The DGT's ruling

Businesses may issue invoices in substitution or exchange for simplified invoices if the recipient is a businessperson or professional who requires it to exercise their tax rights. This exchange must be carried out within four years following the date of accrual of the operations. Said invoices shall not be considered credit notes provided that the original simplified invoices complied with the requirements of Article 7.1 of the Invoicing Regulations.

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