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V1302-19 6 June 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · suministro inmediato de información

Requirement to include the recipient's Tax ID on invoices based on transaction type and recipient

An online footwear retailer has requested clarification on whether they must include the customer's Tax ID on invoices while operating under the SII system. The Directorate-General for Tax (DGT) clarifies that the obligation to include the Tax ID depends on whether the transaction is domestic, an export, or intra-Community, as well as the status of the purchaser.

The question raised

The consultant is subject to the Immediate Supply of Information for Value Added Tax purposes and is inquiring whether they must include the Tax Identification Number of the recipient on the invoices issued.

The DGT's ruling

The invoice must contain the Tax Identification Number of the recipient in deliveries to other Member States exempt under Article 25, when the recipient is the taxable person, or in operations carried out within the national territory. The use of simplified invoices is not permitted for intra-Community deliveries of goods that are both taxable and exempt. For exports outside the Community, the documents justifying the exit of the goods must be retained.

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