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A consultant planning to open a self-service laundry has inquired about the correct methods for invoicing and recording operations. The DGT has ruled that simplified invoices may be issued and that individual invoice entries in the registry book may be replaced by summary entries, provided certain requirements are met.
Cuestión planteada Forma de facturar dichas operaciones y de registro de las mismas.
Las prestaciones de servicios de lavandería pueden documentarse mediante facturas simplificadas, sin obligación de incluir el NIF del destinatario salvo que este lo exija. El empresario debe llevar un Libro Registro de facturas expedidas, pudiendo sustituir la anotación individualizada por asientos resúmenes si las facturas no requieren identificación del destinatario y el devengo se produce en el mismo mes natural.
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