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An hotel asks whether it can issue simplified invoices for pre-booked stays due to lack of customer NIF. The DGT confirms that the NIF must be included in a standard invoice or a simplified one may be used if the amount does not exceed €400.
Cuestión planteada 1. Si la consultante puede expedir factura simplificada por los importes recibidos con ocasión de las reservas ya que desconoce el número de identificación fiscal del destinatario.
Las facturas de servicios de alojamiento deben incluir el NIF del destinatario según el artículo 6 del Reglamento de Facturación. Solo se podrá expedir factura simplificada si el importe no excede los 400 euros (IVA incluido) o si se cuenta con autorización de la AEAT. Los servicios de alojamiento no entran en el límite de 3.000 euros para facturas simplificadas de hostelería.
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