Skip to content
Back to index
V1520-17 15 June 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · derecho a la deducción

It is not mandatory for a document to be titled 'invoice' nor can delivery notes be used as VAT supporting documents

A university inquired about the requirements for invoices received from its suppliers. The DGT clarifies that it is not mandatory for the document to include the word 'invoice' and that delivery notes or order notes do not serve as invoices for tax deduction purposes.

The question raised

Question raised Several issues related to the invoices received:

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact