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A company inquired whether it was required to include an exemption mention on an invoice for the sale of goods shipped to the Canary Islands. The DGT ruled that, as the transaction is exempt, the invoice must specify the legal provision supporting said exemption.
Question raised: Whether it is necessary to include any mention regarding the exemption provided for in Article 21 of Law 37/1992 on the invoice to be issued for the transaction in question.
Deliveries of goods transported outside the Community may be exempt pursuant to Article 21 of Law 37/1992. In the event that the transaction is exempt, in both full and simplified invoices, it is mandatory to include a reference to the provisions of the Tax Law or Directive 2006/112/EC that support the exemption, or alternatively, an indication that the transaction is exempt.
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