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A query was raised regarding how to invoice derivative beverages moved to an internal warehouse without being sold, after the tax has already accrued. The DGT ruled that, since accrual occurs upon exit from the factory or fiscal warehouse, the charge must be stated separately on the invoice.
Question posed: Obligations regarding the charge in the invoice when the sale occurs after the removal from the factory or the fiscal warehouse.
When the tax accrues upon the removal from a factory or fiscal warehouse to an internal warehouse, the charge must be effected by means of an invoice or an analogous document. In said document, the taxable persons must separately state the amount of the charged tax and the tax rate applied. The tax rate to be stated is the one in force on the date of accrual (removal from the factory or warehouse), regardless of whether the rate has changed on the date of the subsequent sale.
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