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A query was raised regarding whether there is an obligation to issue invoices for operations within the TIPS project and whether supporting documents from other central banks are valid as invoices. The DGT ruled that, as these are non-taxable operations equivalent in nature to exempt financial transactions, the issuance of an invoice is not required.
Question posed: Clarification of the binding ruling of March 12, 2019, inquiry number V0527-19. In particular, the obligation to issue invoices for the operations subject to inquiry.
The operations of the TIPS project are not subject to VAT as they constitute sovereign functions of central banks. Given that they are of a nature equivalent to exempt financial operations, there is no obligation to issue an invoice. This conclusion extends to the accounting vouchers issued by other central banks within the framework of said project.
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