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V1007-22 5 May 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · ventas a distancia intracomunitarias

Possibility of issuing consecutive invoices for different activities and determination of IAE headings

A self-employed individual inquires about the VAT liability of their activities involving record label operations, graphic design, and record sales, whether they can use a single invoice numbering sequence, and which IAE headings apply. The DGT confirms the VAT liability, permits a single consecutive numbering system, and classifies the activities within the IAE.

The question raised

Liability of the described operations for Value Added Tax, and the possibility of issuing all invoices correlatively despite being different activities. Heading under which each of the activities would be classified in the Tax on Economic Activities.

The DGT's ruling

Regarding VAT, activities are subject to the tax and intra-Community distance sales follow the 10,000 euro threshold rules. It is possible to issue invoices with a single correlative numbering even if activities of a different nature are carried out, provided that simplified and full invoices are not used in the same year. For the IAE, the promotion of records is heading 355.2, the sale of third-party records is 615.4, and graphic design may be 399 or 843.9 depending on the business organization.

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