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V1882-24 8 August 2024 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IVA · adquisición intracomunitaria

Belgian supplier purchases documented by email PDF invoice under 2006/112/UE directive

A Spanish company purchases goods from a multinational with headquarters in Belgium and operations in France. The DGT concludes that these constitute intracommunity acquisitions of goods subject to VAT in Spain, with the purchaser as the VAT liability party. The non-established supplier in Spain is not required to comply with Spanish invoicing regulations; their invoice must meet the requirements of Directive 2006/112/UE. An email PDF invoice is considered electronic if the recipient has given consent, without requiring advanced electronic signature.

The question raised

Regarding the first part, it is desired to know whether said invoice complies with all the formal requirements of current legislation in order to apply the deductibility of VAT, through the standard procedure for intra-Community operations.

The DGT's ruling

In intra-Community acquisitions, a supplier not established in Spain must not adjust their invoice to Spanish regulations, but rather to harmonized EU law. For domestic invoices, the PDF format received by email constitutes a valid electronic invoice if the recipient has provided consent. An electronic signature is merely a means to guarantee authenticity, but it is not an indispensable requirement if integrity is guaranteed by other means. In Corporate Income Tax, an expense is deductible if it meets the requirements of reality, correlation, imputation, and documentary justification.

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