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A geriatric residence enquired whether it must issue separate invoices or a single invoice with two distinct tax bases for its accommodation services (taxable) and healthcare services (exempt). The DGT ruled that a single invoice may be used, provided the tax bases are itemised and the relevant exemption is specified.
Question posed: Whether an invoice must be issued with two taxable bases, one subject to tax and one exempt, or whether two separate invoices must be issued, one for each type of service.
Accommodation and catering services are taxed at 10%, whereas healthcare services for diagnosis, prevention, and treatment are exempt. When both services are provided for a single price, the taxable base of each is determined according to its market value. It is possible to issue a single invoice that includes the breakdown of both taxable bases and the mention of the exemption under Article 20.One.3 of the VAT Law.
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