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V2305-17 12 September 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · ventas en ruta

Electronic documents permitted for on-the-road sales; on-the-road deliveries subject to VAT

A hydrocarbon company has requested clarification regarding the use of electronic documents for on-the-road sales and taxation within fiscal warehouses. The DGT permits the use of computer-based media for delivery notes and dispatch notes, and clarifies that on-the-road sales are subject to VAT upon the conclusion of the suspensive regime.

The question raised

Taxation of purchase operations of products subject to the Excise Duty on Hydrocarbons that are under a suspensive regime in a tax warehouse and of the sale operations thereof, and on the possibility of using electronic documents to issue and deliver delivery notes as well as the circulation notes specific to the route sales system.

The DGT's ruling

Circulation documents and delivery notes for route sales may be issued through computerised procedures and stored on any device that allows their presentation to the Administration. Purchase and sale operations in tax warehouses are subject to VAT, but route sales lose the exemption due to the decoupling from the regime of storage other than customs storage. The removal of goods from the tax warehouse is considered an operation assimilated to an import.

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