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V1104-18 27 April 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de la agricultura, ganadería y pesca

Third parties may issue receipts on behalf of farmers or livestock breeders if they meet Invoicing Regulation requirements

A company that issues invoices on behalf of entrepreneurs at livestock auctions has enquired whether it can issue the receipts required for the special scheme. The DGT has ruled that it is possible for third parties to fulfil the invoicing obligation, provided that the receipt contains all the legal requirements necessary to allow for the reimbursement of compensations.

The question raised

Requirements in the issuance of the receipt by the consultant.

The DGT's ruling

The obligation to issue an invoice may be materially fulfilled by the recipients of the operations or by third parties. However, for the document to allow for the reimbursement of compensations under the special regime for agriculture, livestock, and fishing, the receipt must strictly comply with the requirements of Article 16 of the Invoicing Regulations. If the receipt issued by the third party does not comply with said requirements, it shall not generate a right to the reimbursement of compensations.

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