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V1978-20 17 June 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · documento electrónico de reembolso

Sellers are required to issue electronic refund documents for VAT recovery

A traveller inquired about the procedure to follow if a retailer refuses to provide the electronic refund document (DER) required to reclaim VAT. The Directorate-General for Taxes (DGT) clarified that issuing the DER is a legal obligation for the seller and not a discretionary power.

The question raised

Clarification of the binding ruling of March 10, 2020, inquiry V0564-20. In particular, regarding the refusal of the supplier to provide the electronic refund document.

The DGT's ruling

The issuance of the electronic refund document (DER) is a legal obligation of the seller, comparable to the obligation to issue an invoice. The refusal of the establishment to provide this document constitutes a dispute of a tax nature. Therefore, the interested party may file the corresponding economic-administrative claim to resolve said dispute.

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