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V1125-18 30 April 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicios prestados por vía electrónica

Invoicing is mandatory for online services; simplified invoices may be used if the amount is under €400

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.

The question raised

Obligation to issue an invoice for the services rendered and the possibility of issuing a simplified invoice.

The DGT's ruling

The applicant is obliged to issue an invoice for their services, and may issue a simplified invoice if the amount does not exceed 400 euros. It is possible to make summary entries in the register of issued invoices provided that the invoices were issued on the same date and it is met that the identification of the recipient is not mandatory and the accrual occurs within the same calendar month. In the case of taxpayers subject to the SII, a summary entry is also valid if the requirements of Article 63 of the VAT Regulations are met.

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