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A company specialising in cod sales has enquired whether it must report invoices issued with a German TIN via the SII for transactions not subject to Spanish VAT. The DGT has ruled that such information must be provided and that the company's Spanish TIN must be used.
Cuestión planteada Si la información de las facturas expedidas con ocasión de las ventas efectuadas con su número de identificación fiscal asignado por las autoridades alemanas debe ser suministrada a través del Suministro Inmediato de Información.
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