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V0936-18 10 April 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · repercusión

Clients are not obliged to pay VAT if the supplier fails to charge it within one year of the accrual

A local council inquired whether it must pay the VAT on a legal services invoice received more than a year after the service was provided. The Directorate General for Taxes (DGT) ruled that if the supplier fails to charge the tax within one year of the accrual date, the right to charge it is lost.

The question raised

Cuestión planteada Si se encuentra obligado a soportar el Impuesto sobre el Valor Añadido correspondiente a la citada factura.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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