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V1940-18 29 June 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · empresario

Invoices issued by business owners must include the taxable base and the VAT amount charged

The inquirer asks whether invoices for the sale of computer equipment must include VAT. The Directorate-General for Tax (DGT) responds that, if acting as a business owner, they must issue invoices specifying both the taxable base and the VAT amount.

The question raised

Content of the invoice and, in particular, whether it must include Value Added Tax.

The DGT's ruling

The consultant shall hold the status of entrepreneur when they organize personal and material means to carry out an economic activity for consideration. Their invoices must state the taxable base and the VAT amount charged. If they issue simplified invoices, they must include the tax rate and the total consideration, and the recipient may request the breakdown of the tax amount for deduction purposes.

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