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V0667-18 13 March 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · derecho a la deducción

VAT cannot be deducted using a 'proforma invoice' if it fails to meet invoice content requirements

A taxpayer inquired whether a document termed a 'proforma invoice' is valid for VAT deduction purposes. The DGT ruled that to deduct the tax, one must possess an invoice that complies with the minimum content requirements set out in the Invoicing Regulations.

The question raised

Necessary content of the invoice for the purposes of deducting the Value Added Tax incurred.

The DGT's ruling

The invoice is the preferred means of proof for transactions and must contain minimum content to allow for deduction, although it does not require a specific designation such as 'invoice'. The document referred to as a 'proforma invoice' does not appear to respect the minimum content necessary to exercise the right to deduction. For a document to be considered an invoice for tax purposes, it must comply with the requirements of Articles 6 or 7 of the Invoicing Regulations.

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