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V1812-22 1 August 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · factura

Business owners must comply with the minimum content requirements for the issuance of invoices

The applicant asks what requirements must be met by invoices issued by business owners or professionals. The DGT clarifies that there is no single invoice template, but there is a mandatory minimum content according to the Invoicing Regulations.

The question raised

Question posed The one raised in the description of the facts.

The DGT's ruling

Business owners and professionals are obliged to issue invoices for their supplies of goods and provision of services. The content of the invoices must comply with Articles 6 or 7 of the Invoicing Regulations, as applicable. There is no specific invoice template, but there is a minimum content that must be respected for the document to be considered an invoice.

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