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V1989-14 24 July 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · destinatario de la operación

Invoices must include the details of the recipient holding the position of creditor in the transaction

The query concerns the requirements for invoices when a client requests to use a different address. The DGT responds by detailing the legal content requirements and defining who must be listed as the recipient.

The question raised

Invoice requirements.

The DGT's ruling

Invoices must comply with the formal and substantive requirements established in the VAT Law and the Invoicing Regulations. The recipient of the transaction is the party holding the position of creditor in the legal relationship with the service provider. In the event of contractual doubt, the recipient shall be considered the party legally obligated to make the payment of the consideration.

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