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A professional has enquired which address must appear on their invoices when opening a new establishment in a different province. The DGT has ruled that the mandatory address is the tax address, although the location of the establishment may be added if it is relevant to the taxation regime.
Cuestión planteada Domicilio que debe hacer constar en las facturas expedidas y recibidas en el desarrollo de la actividad.
El domicilio que debe consignarse en las facturas es el domicilio fiscal que figure a efectos censales. Si el obligado dispone de varios lugares fijos de negocio, deberá indicarse también la ubicación de la sede de actividad o establecimiento cuando sea relevante para determinar el régimen de tributación de las operaciones. No obstante, se pueden incluir otras menciones no obligatorias en la factura.
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