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V2786-20 11 September 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención por régimen de viajeros

Simplified invoices for traveller tax exemptions and summary journal entries are permitted

A jewellery company enquired whether it could use simplified invoices for tax-exempt sales to travellers and if these could be recorded via summary journal entries. The DGT ruled that the use of simplified invoices is permitted and that they may be grouped into summary journal entries, provided all regulatory requirements are met.

The question raised

Whether it is possible, regarding the deliveries consulted, to issue simplified invoices and whether the same may be subject to recording in the registry book of issued invoices through summary entries.

The DGT's ruling

For the exemption of goods under the traveler regime, it is possible to issue simplified invoices provided that the conditions of the Invoicing Regulation are met. In addition to the invoice, the seller must issue the electronic refund document containing the traveler's details. Likewise, the recording of these invoices through summary entries in the registry book is valid if the identification of the recipient is not mandatory and the accrual occurs within the same calendar month.

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