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V1675-14 1 July 2014 · SG de Tributos Criterion in force
IVA · factura simplificada

Hotels may issue simplified invoices under general limits or via authorisation, but not under the €3,000 hospitality threshold

A hotel has queried whether its accommodation services allow for the issuance of simplified invoices up to €3,000 and how to proceed with the identification of EU and non-EU customers. The DGT clarifies that accommodation is distinct from the hospitality sector, but allows simplified invoices under the general limits set by the regulations.

The question raised

See response to query

The DGT's ruling

Accommodation services are not considered hospitality and catering services for the purpose of the 3,000 euro limit set forth in Article 4.2.e) of the Regulation. Nevertheless, hotels may issue simplified invoices applying the general limits of 400 euros or the cases provided for in paragraph 3 of the Regulation. If the recipient is an entrepreneur or professional, their Tax Identification Number and the VAT amount must be included if required. For non-EU customers with invoices exceeding the limit, a full invoice must be issued indicating their tax identification in their country of residence.

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