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A machinery manufacturer inquired whether receiving advance payments for sales to other EU member states triggered VAT liability or the obligation to issue an invoice. The DGT responded that in exempt intracommunity deliveries, no VAT liability arises upon receipt of advance payments and no invoice is required at that time.
Cuestión planteada Si el cobro de los anticipos determina el devengo del Impuesto sobre el Valor Añadido y si debe expedir factura con ocasión del cobro de dichas cantidades.
En las entregas de bienes exentas por el artículo 25 de la Ley del IVA, el cobro de anticipos no produce el devengo del impuesto. No existe la obligación de expedir factura por la percepción de dichos anticipos, salvo que se decida emitirla voluntariamente, lo cual adelantaría el devengo. La factura debe emitirse siguiendo los plazos del Reglamento de facturación tras el devengo real de la operación.
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