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V2030-18 9 July 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · factura simplificada

Simplified invoices may be issued for accommodation advances if they do not exceed 400 euros

A hotel association inquired whether its members could use simplified invoices for advance payments exceeding 400 euros. The DGT ruled that simplified invoices may only be used if the amount does not exceed 400 euros or if they have specific authorisation from the AEAT.

The question raised

Whether its associates can issue simplified invoices in the cases of advance payments in amounts exceeding 400 euros.

The DGT's ruling

Accommodation establishments may issue simplified invoices for advance payments provided that the amount does not exceed 400 euros including VAT. It is also possible to issue simplified invoices if authorization is obtained from the Tax Management Department of the AEAT. If the transaction is carried out through a travel agency acting on behalf and for the account of another, the agency may issue the invoice under the conditions of the fourth additional provision of the Invoicing Regulations.

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