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A sports services company asks whether it can issue simplified invoices to natural persons and how to treat tournament organization services provided to community enterprises. The DGT responds that sports services to natural persons allow for simplified invoices under certain limits and analyzes the location of tournament organization services.
Question posed: Possibility of issuing simplified invoices to the natural persons mentioned in the first case.
For sports services such as tennis lessons or court rentals provided to natural persons, it is possible to issue a simplified invoice if the amount does not exceed 400 euros including VAT, or 3,000 euros if it concerns the use of sports facilities. Regarding the organization of tournaments for entrepreneurs from other Member States, the transaction shall not be subject to VAT if the recipient is an entrepreneur established outside the territory to which the Tax applies. If the client does not communicate their VAT number, the provider may consider them not to be an entrepreneur provided they can demonstrate this and do not possess information indicating otherwise.
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