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A company providing online services to individuals worldwide has requested clarification regarding the obligation to issue invoices, the use of simplified invoices, and the possibility of using summary entries in registration books. The DGT has ruled that invoicing is mandatory and that invoices may be grouped into daily summary entries, provided certain requirements regarding dates and recipients are met.
Cuestión planteada Obligatoriedad de emitir factura por los servicios prestados y posibilidad de emitir factura simplificada.
La consultante está obligada a expedir factura por sus servicios, pudiendo emitir factura simplificada si el importe no excede los 400 euros. Es posible realizar asientos resumen en el libro registro de facturas expedidas siempre que las facturas se hayan emitido en la misma fecha y se cumpla que no sea preceptiva la identificación del destinatario y el devengo sea en el mismo mes natural. En el caso de sujetos acogidos al SII, también es válida la realización de un asiento resumen si se cumplen los requisitos del artículo 63 del Reglamento del IVA.
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