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V1713-21 2 June 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · obligación tributaria formal

Obligation to issue and deliver an invoice to the client, even if they state they do not require it

A company provides services to a client in the United States who does not require an invoice. The DGT rules that the obligation to issue and deliver the invoice is a formal tax obligation that cannot be altered by private agreements.

The question raised

Question posed: Whether the consultant must issue an invoice for the services consulted, and if so, whether it can be simplified, and whether the inclusion of the recipient's details and the sending of the invoice to the recipient is necessary.

The DGT's ruling

The provider is obliged to issue an invoice for its operations, including those not subject to VAT. If the amount does not exceed 400 euros, a simplified invoice may be issued without the recipient's details, unless the recipient requests them. The obligation to send the invoice to the recipient persists even if they waive its receipt, as private agreements do not alter tax obligations.

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