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A training company has enquired whether it may issue receipts instead of invoices for its exempt services provided to individuals and whether these must be reported to the SII. The DGT has ruled that there is no obligation to issue invoices for such services and, consequently, there is no requirement to provide information regarding those receipts.
Cuestión planteada Estando la consultante obligada a la llevanza de los libros registros a través del Suministro Inmediato de información, se plantea si puede emitir recibos en lugar de facturas por los servicios exentos prestados a particulares, y, en tal caso, si debe incluir estos recibos en la información a suministrar a través del Suministro Inmediato de Información.
Los servicios educativos exentos según el artículo 20.Uno.9º de la Ley 37/1992 no requieren la expedición de factura cuando el destinatario es un particular. Al no existir la obligación de expedir factura por estas operaciones, la información de los recibos emitidos no debe incluirse en el Suministro Inmediato de Información (SII). No obstante, la empresa debe mantener el libro registro de facturas recibidas a través del SII.
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