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V2889-18 8 November 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · factura simplificada

The service provider must issue the invoice or authorize the client to do so through a prior agreement

A taxi driver inquires whether a client company may issue invoices on his behalf to redeem simplified receipts. The DGT responds that the taxi driver must issue the invoice or, if he authorizes the client, a prior written agreement must exist.

The question raised

Question raised: Invoicing by the recipient of the transaction.

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