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A company requested clarification regarding invoicing requirements for a bulk wine sale intended for export to the USA to a client without a Tax Identification Number. The DGT clarifies that exporting necessitates issuing an invoice in accordance with current regulations.
Cuestión planteada Requisitos formales de la factura que debe expedir por dicha operación.
Los empresarios están obligados a expedir factura en las entregas de bienes transportadas fuera de la Comunidad Europea. La factura debe ajustarse a lo regulado en el Reglamento por el que se regulan las obligaciones de facturación. En el caso de exportaciones, no es obligatorio consignar el NIF del destinatario según los supuestos específicos de obligatoriedad del artículo 6.1.d del Reglamento.
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