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A company inquires when the invoice must be issued in an export under CFR conditions and whether an invoice is required for the SAD. The DGT responds that the accrual occurs when the good is made available to the acquirer and the invoice must be issued in accordance with the time limits set by the Invoicing Regulations.
Question raised: The moment at which the invoice corresponding to said transaction must be issued and whether the provision of an invoice is necessary for the presentation of the export SAD (Single Administrative Document).
The tax accrual occurs at the moment the good is made available to the acquirer. The invoice must be issued at the time the transaction is carried out or, if the recipient is an entrepreneur or professional, before the 16th day of the month following the accrual. Regarding the documentation required for the SAD, the competence to determine which documents must accompany it lies with the Customs and Excise Department of the AEAT.
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