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An online tool retailer seeks clarification regarding their obligation to issue invoices (and whether simplified invoices are permitted) and how to report them via the SII. The DGT clarifies that invoices must be issued for all transactions and explains the rules regarding location and exemptions based on destination.
Question raised: Given that the consultant is obliged to maintain record books through the Immediate Supply of Information (SII), they question the obligation to issue invoices for the operations carried out, as well as the possibility of these being simplified invoices and the method of submission of both through the SII.
The company must issue an invoice for all its operations, including those that are not subject to tax or are exempt. Simplified invoices may be issued according to the limits regarding the amount and nature of the operation, but never for intra-Community supplies of goods (Art. 25 VAT Law). Regarding the SII, the company must submit the billing records of the invoices issued and received via web service or electronic form.
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