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V1141-18 7 May 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · factura

Distinct billing series may be used for private individuals and businesses if justified

A professional inquired whether they could issue invoices using different series for private individuals versus businesses or professionals. The Directorate-General for Taxes (DGT) ruled that using distinct series is permissible provided there are justifying reasons. Furthermore, it is mandatory to separate these series if both full and simplified invoices are issued within the same year.

The question raised

1.- Possibility of issuing invoices with different series for private customers and those who are entrepreneurs or professionals.

The DGT's ruling

Entrepreneurs or professionals may issue invoices using separate series when justified by specific reasons. If the taxpayer issues both full invoices (Article 6 of the Regulation) and simplified invoices (Article 7 of the Regulation) within the same calendar year, it shall be mandatory to issue them using separate series. In any case, the numbering within each series must be consecutive.

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