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A tourist apartment company has enquired whether it can invoice a reservation advance without the customer's tax details. The DGT has ruled that, while standard invoices require the recipient's information, simplified invoices may be issued provided the amount does not exceed 400 euros.
Cuestión planteada Se consulta si se puede hacer una factura del anticipo sin tener los datos fiscales del cliente.
Las facturas generales deben incluir la denominación y el NIF del destinatario en supuestos específicos. No obstante, se permite la expedición de factura simplificada cuando el importe no exceda de 400 euros, IVA incluido. En estas facturas simplificadas no es obligatorio incluir la información identificativa del destinatario, salvo que este sea empresario o profesional y lo exija, o que un particular lo requiera para ejercer derechos tributarios.
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