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V1128-19 22 May 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · suministro inmediato de información

No obligation to submit invoice records to the SII if there is no requirement to issue an invoice

A company not established in Spain has enquired whether it must report invoices for its intra-community supplies of goods to the SII. The DGT has ruled that if the status of taxable person lies with the acquirer and there is no obligation to issue an invoice, there is no requirement to submit records to the SII.

The question raised

Whether information regarding invoices issued in connection with domestic deliveries of goods made to purchasers, entrepreneurs, or professionals established in the territory of application of the Tax must be transmitted through the Immediate Supply of Information (SII).

The DGT's ruling

If the supplier is not established in the territory and the taxable person is the recipient, there is no obligation to issue an invoice provided that the latter does not do so on behalf and for the account of the supplier. The SII requires the submission of billing records for those transactions for which there is an obligation to issue an invoice. Therefore, if there is no obligation to issue an invoice, there is no obligation to provide records to the SII for those transactions.

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