Skip to content
Back to index
V0911-20 16 April 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

The recipient may issue the invoice on behalf of the foreign provider by means of a prior agreement

A North American university provides training and research services to a Spanish public entity. A query is made regarding who should issue the invoice and whether electronic invoicing may be used.

The question raised

Question raised: Invoicing of the training and research services provided by the aforementioned University for Value Added Tax purposes.

The DGT's ruling

If the public entity acts as a taxable person or professional, the reverse charge mechanism applies and the entity shall be liable for the tax. In the event that the provider is the taxable person, the obligation to issue an invoice may be materially fulfilled by the recipient by means of a prior agreement. These invoices may be issued in electronic format provided that their authenticity and integrity are guaranteed.

Email
Contact