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V1155-18 8 May 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Invoice requirements: breakdown of taxable base and VAT amount

A non-profit association has requested clarification regarding the VAT breakdown requirements on invoices to justify grant-funded expenses. The Directorate General for Taxes (DGT) clarifies the mandatory data for both full and simplified invoices.

The question raised

Cuestión planteada Requisito de las facturas. Desglose del IVA separado en factura.

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