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A catering company inquired whether it could issue full invoices to replace the simplified invoices provided to its customers. The Directorate-General for Tax (DGT) ruled that this is permissible and that such replacement invoices are not classified as credit notes.
Cuestión planteada Ante la solicitud por parte alguna de sus clientes de que emita otras facturas en canje de las facturas simplificadas previamente emitidas se plantea las siguientes cuestiones:
Los empresarios pueden emitir facturas simplificadas en los supuestos del Reglamento de facturación, como en servicios de hostelería hasta 3.000 euros. Si el destinatario es empresario o profesional, puede exigir que la factura simplificada incluya su NIF, domicilio y la cuota de IVA desglosada. La sustitución o canje de facturas simplificadas por facturas completas puede realizarse dentro del plazo de cuatro años desde el devengo. Estas facturas de canje no se consideran facturas rectificativas siempre que la simplificada original cumpliera los requisitos del artículo 7.1 del Reglamento.
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