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A platform managing discounts in exchange for early payments sought guidance on how to document such discounts. The DGT allows suppliers to authorise the platform to issue corrective invoices on their behalf.
Cuestión planteada Documentación de los descuentos emitidos a través de la plataforma.
Los proveedores de los clientes pueden autorizar a la entidad consultante para que emita las facturas rectificativas en su nombre, cumpliendo los requisitos del Reglamento de facturación. La plataforma deberá emitir factura rectificativa por los descuentos, indicando en la descripción el importe de la rectificación y la causa (concesión del descuento).
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